https://www.taxtmi.com/caselaws?id=120564 Inherent or incidental powers cannot override express statutory limitation periods. Rule 41 of the CESTAT (Procedure) Rules, 1982 does not authorise the Tribunal to direct relief contrary to the prescribed time limit for filing a delayed appeal, and Section 151 of the Code of Civil Procedure, 1908 cannot be used to defeat that statutory bar. As the first appeal was filed well beyond the condonable period, the dismissal of the appeal as time-barred could not be interfered with, and no stay or consequential relief could be granted in support of an incompetent appeal. en-us Fri, 15 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120564 Inherent or incidental powers cannot override express statutory limitation periods. Rule 41 of the CESTAT (Procedure) Rules, 1982 does not authorise the Tribunal to direct relief contrary to the prescribed time limit for filing a delayed appeal, and Section 151 of the Code of Civil Procedure, 1908 cannot be used to defeat that statutory bar. As the first appeal was filed well beyond the condonable period, the dismissal of the appeal as time-barred could not be interfered with, and no stay or consequential relief could be granted in support of an incompetent appeal. Case-Laws Customs Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120564