Mandatory limitation for service tax appeals bars condonation beyond the statutory outer limit and excludes equitable relief.

The statutory limitation period for filing a service tax appeal, together with the limited condonable extension under the Finance Act, was treated as mandatory. Once the outer limit prescribed by Section 85(3) expired, the appellate authority had no jurisdiction to entertain a delay-condonation request or admit the appeal. General equitable considerations could not extend the statutory period, and the matter could not be converted into a writ petition under Article 226 to bypass the limitation bar. The appeal was therefore not entertainable beyond the prescribed time.

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Issues: Whether the appellate authority could condone delay in filing the appeal beyond the statutory period prescribed under the service tax law.

Analysis: The appeal was filed after expiry of the initial limitation period and beyond the further period allowed for condonation. Section 85(3) of the Finance Act was treated as a special provision prescribing a maximum outer limit for filing the appeal. Once that outer limit expired, the appellate authority had no jurisdiction to entertain a request for condonation. The delay could not be excused by invoking general equitable considerations, and the matter could not be treated as a writ petition under Article 226 of the Constitution of India.

Conclusion: The delay was not condonable and the rejection of the appeal was /valid; the decision went against the assessee and in favour of the Revenue.

Final Conclusion: The statutory time limit for filing the appeal was held to be mandatory, and the appeal was dismissed for want of power to condone delay beyond the prescribed period.

Ratio Decidendi: Where a special statute prescribes a fixed limitation period together with a limited condonable period, the appellate authority cannot entertain an appeal or condone delay beyond that outer limit.

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