Limitation for statutory appeal defeated condonation where filing was beyond both the prescribed and condonable periods.

An appeal filed nearly three years after receipt of the Order-in-Original was stated to be beyond both the statutory limitation and the condonable period under Section 85(3A) of the Finance Act, 1994. On that basis, and relying on binding precedent, the Tribunal noted that it had no power to condone the delay. The consequence recorded was that the appeal was not maintainable on limitation grounds and the delay could not be condoned.

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Issues: Whether the appeal filed before the First Appellate Authority beyond the statutory period and beyond the condonable period could be entertained and the delay condoned.

Analysis: The appeal was filed almost three years after receipt of the Order-in-Original and well beyond the period prescribed under Section 85(3A) of the Finance Act, 1994. The filing was not only outside the statutory limitation but also outside the condonable period. In such circumstances, and in light of the binding precedent relied upon, the Tribunal held that it had no power to condone the delay.

Conclusion: The appeal was not maintainable on account of limitation and the delay could not be condoned.

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