https://www.taxtmi.com/caselaws?id=81251 Section 128 of the Customs Act, 1962 limits an appellate authority's power to condone delay in filing an appeal to a further period of three months beyond the initial three-month filing period, subject to sufficient cause. The statutory wording fixes an outer limit, so the Collector (Appeals) cannot extend time beyond that maximum period. Where appeals are filed after the condonable limit, the delay remains outside the authority's jurisdiction to excuse and the appeals are not maintainable. en-us Wed, 06 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81251 Section 128 of the Customs Act, 1962 limits an appellate authority's power to condone delay in filing an appeal to a further period of three months beyond the initial three-month filing period, subject to sufficient cause. The statutory wording fixes an outer limit, so the Collector (Appeals) cannot extend time beyond that maximum period. Where appeals are filed after the condonable limit, the delay remains outside the authority's jurisdiction to excuse and the appeals are not maintainable. Case-Laws Central Excise Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81251