https://www.taxtmi.com/caselaws?id=377996 A strict statutory outer limit governed condonation of delay, and the appellate authority could not enlarge that period. The appellant had knowledge of the demand proceedings years earlier, had participated in the investigation, and failed to show sufficient cause for the extraordinary delay. On those facts, the delay was not condoned, the appeal was held time-barred, and the challenge to the demand proceedings failed. en-us Tue, 19 Feb 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377996 A strict statutory outer limit governed condonation of delay, and the appellate authority could not enlarge that period. The appellant had knowledge of the demand proceedings years earlier, had participated in the investigation, and failed to show sufficient cause for the extraordinary delay. On those facts, the delay was not condoned, the appeal was held time-barred, and the challenge to the demand proceedings failed. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377996