https://www.taxtmi.com/caselaws?id=133035 An appeal under Section 84 of the Finance Act was treated as time-barred because it was filed after the initial three-month limitation period and also beyond the further three months that the Commissioner (Appeals) could condone. The appellate authority had no power to extend delay beyond that statutory limit, so dismissal for want of limitation was consistent with the governing framework. The appeal was therefore upheld as barred by time, and no relief was granted. en-us Fri, 16 Jan 2009 00:00:00 +0530 Wed, 17 Apr 2013 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=133035 An appeal under Section 84 of the Finance Act was treated as time-barred because it was filed after the initial three-month limitation period and also beyond the further three months that the Commissioner (Appeals) could condone. The appellate authority had no power to extend delay beyond that statutory limit, so dismissal for want of limitation was consistent with the governing framework. The appeal was therefore upheld as barred by time, and no relief was granted. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133035