https://www.taxtmi.com/caselaws?id=274243 Where a statute fixes a limited period for condonation of delay, the appellate authority cannot extend limitation beyond that ceiling, and Section 5 of the Limitation Act does not enlarge that jurisdiction. The plea that the order was received late was rejected as factually untenable on the service records, which showed earlier receipt. The alternative explanation that records were destroyed in a cyclone was inconsistent with the primary stand and could not cure the delay. On these facts, the delay was not condonable and the challenge to the dismissal of the appeal failed. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274243 Where a statute fixes a limited period for condonation of delay, the appellate authority cannot extend limitation beyond that ceiling, and Section 5 of the Limitation Act does not enlarge that jurisdiction. The plea that the order was received late was rejected as factually untenable on the service records, which showed earlier receipt. The alternative explanation that records were destroyed in a cyclone was inconsistent with the primary stand and could not cure the delay. On these facts, the delay was not condonable and the challenge to the dismissal of the appeal failed. Case-Laws Service Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274243