https://www.taxtmi.com/caselaws?id=33037 Where a statute fixes an outer limit for condonation of delay, the first appellate authority has no power to entertain an appeal filed beyond that limit. The commentary explains that once the legislature has restricted the discretion to condone delay, neither the appellate authority nor the High Court in writ jurisdiction can extend limitation or confer a jurisdiction the statute does not provide. The legally correct result is refusal to entertain the time-barred appeal, and no interference is warranted where the filing exceeded the prescribed condonable period. en-us Fri, 06 Feb 2009 00:00:00 +0530 Sat, 18 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33037 Where a statute fixes an outer limit for condonation of delay, the first appellate authority has no power to entertain an appeal filed beyond that limit. The commentary explains that once the legislature has restricted the discretion to condone delay, neither the appellate authority nor the High Court in writ jurisdiction can extend limitation or confer a jurisdiction the statute does not provide. The legally correct result is refusal to entertain the time-barred appeal, and no interference is warranted where the filing exceeded the prescribed condonable period. Case-Laws Central Excise Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33037