https://www.taxtmi.com/caselaws?id=439071 A statutory appellate limitation with a fixed outer condonable period cannot be extended beyond the time expressly allowed by section 85(3A) of the Finance Act, 1994, so an appeal filed after that limit is not capable of condonation. The pre-deposit requirement is likewise a mandatory condition precedent for maintaining the appeal, and the appellate authority cannot waive it unless the statute permits. The dismissal of the appeal was therefore sustained both on limitation and for non-compliance with the pre-deposit condition. en-us Fri, 02 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439071 A statutory appellate limitation with a fixed outer condonable period cannot be extended beyond the time expressly allowed by section 85(3A) of the Finance Act, 1994, so an appeal filed after that limit is not capable of condonation. The pre-deposit requirement is likewise a mandatory condition precedent for maintaining the appeal, and the appellate authority cannot waive it unless the statute permits. The dismissal of the appeal was therefore sustained both on limitation and for non-compliance with the pre-deposit condition. Case-Laws Service Tax Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439071