https://www.taxtmi.com/caselaws?id=170619 A special fiscal regime that prescribes a fixed appeal period and only a limited condonable extension operates as a complete code, so the general provisions of the Limitation Act, 1963 cannot be used to enlarge that statutory ceiling. An appeal filed 1008 days late fell far outside the permissible outer limit, and the Commissioner (Appeals) had no power to condone delay beyond the period expressly allowed by the special rules. The appeal was therefore rightly rejected as time-barred, and the revision application also failed because it could not succeed once the appeal was barred by limitation. en-us Fri, 30 Nov 2012 00:00:00 +0530 Thu, 28 May 2015 15:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170619 A special fiscal regime that prescribes a fixed appeal period and only a limited condonable extension operates as a complete code, so the general provisions of the Limitation Act, 1963 cannot be used to enlarge that statutory ceiling. An appeal filed 1008 days late fell far outside the permissible outer limit, and the Commissioner (Appeals) had no power to condone delay beyond the period expressly allowed by the special rules. The appeal was therefore rightly rejected as time-barred, and the revision application also failed because it could not succeed once the appeal was barred by limitation. Case-Laws Customs Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170619