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of The CESTAT dismissed the appellant's appeal as time-barred, upholding the Commissioner (Appeals) order rejecting the appeal under Section 85 of the Finance Act, 1994. The Order-in-Original was received by the appellant on 16.12.2021; the statutory window for appeal before the Commissioner (Appeals) expired after 60 days with an additional discretionary 30 days. The appeal was filed on 05.09.2022, well beyond the prescribed period. Applying authoritative precedent that Section 5 of the Limitation Act is excluded in this context, the tribunal held there is no jurisdiction to condone delay beyond the prescribed extension. Consequently, no infirmity was found in the impugned order and the appeal was dismissed.
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