Statutory limitation for service-tax appeals bars condonation beyond the prescribed additional period, irrespective of the dispute's merits.

Section 85(3A) of the Finance Act, 1994 requires a service-tax appeal to be filed within two months of receiving the adjudication order and permits condonation for sufficient cause only up to a further one month. The appellate authority lacks jurisdiction to condone delay beyond this statutory outer limit, and the merits of the underlying dispute do not affect the limitation determination. An appeal filed more than seven years after receipt of the original order is therefore barred by limitation and cannot be entertained.

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Issues: Whether the Commissioner (Appeals) could condone a delay of more than seven years in filing a service-tax appeal.

Analysis: Section 85(3A) of the Finance Act, 1994 requires an appeal to be filed within two months of receipt of the adjudication order and permits condonation, on sufficient cause, only for a further one month. The statutory appellate authority has no jurisdiction to condone delay beyond that outer limit; the merits of the underlying dispute are immaterial while deciding limitation.

Conclusion: The appeal filed more than seven years after receipt of the original order was barred by limitation and could not be entertained. The issue is decided against the assessee.

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