https://www.taxtmi.com/caselaws?id=435063 Under the Insolvency and Bankruptcy Code, limitation for an appeal runs from pronouncement of the order in open court when the record shows the order was made and known on that date. The certified copy's later receipt does not extend the starting point. The appellate forum may condone delay only within the statutory additional fifteen-day period after the initial thirty days; delay beyond that outer limit is jurisdictionally barred and cannot be excused. The stated principle is that court records of pronouncement prevail over collateral material, and appeals filed outside the forty-five-day maximum cannot be entertained on merits. en-us Tue, 07 Mar 2023 00:00:00 +0530 Fri, 10 Mar 2023 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435063 Under the Insolvency and Bankruptcy Code, limitation for an appeal runs from pronouncement of the order in open court when the record shows the order was made and known on that date. The certified copy's later receipt does not extend the starting point. The appellate forum may condone delay only within the statutory additional fifteen-day period after the initial thirty days; delay beyond that outer limit is jurisdictionally barred and cannot be excused. The stated principle is that court records of pronouncement prevail over collateral material, and appeals filed outside the forty-five-day maximum cannot be entertained on merits. Case-Laws Insolvency and Bankruptcy Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435063