https://www.taxtmi.com/caselaws?id=226173 An appeal filed before the Commissioner (Appeals) with a delay of 355 days could not be entertained because the limitation framework did not confer power to condone delay beyond the statutory period. The pendency of a rectification application under Section 74 of the Finance Act, 1994 did not suspend or remove the bar of limitation for the appeal. The order rejecting the appeal as time-barred was therefore upheld, and no interference was warranted. en-us Tue, 02 Apr 2013 00:00:00 +0530 Fri, 19 Apr 2013 10:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226173 An appeal filed before the Commissioner (Appeals) with a delay of 355 days could not be entertained because the limitation framework did not confer power to condone delay beyond the statutory period. The pendency of a rectification application under Section 74 of the Finance Act, 1994 did not suspend or remove the bar of limitation for the appeal. The order rejecting the appeal as time-barred was therefore upheld, and no interference was warranted. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226173