https://www.taxtmi.com/caselaws?id=457811 The appellate forum's power to condone delay was held to be strictly confined by statute; once the prescribed period had expired, it had no jurisdiction to extend time, so the belated appeals remained barred by limitation. Service of the impugned order was also found to be valid because it was sent to the appellant's earlier acknowledged residence and the receipt of notices at that address supported proper service. The alternative address was not substantiated, so the plea of non-service failed and limitation ran from the date of such service. As a result, the forum declined to entertain the matters and the penalty order was left undisturbed. en-us Wed, 26 May 1999 00:00:00 +0530 Fri, 27 Sep 2024 16:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457811 The appellate forum's power to condone delay was held to be strictly confined by statute; once the prescribed period had expired, it had no jurisdiction to extend time, so the belated appeals remained barred by limitation. Service of the impugned order was also found to be valid because it was sent to the appellant's earlier acknowledged residence and the receipt of notices at that address supported proper service. The alternative address was not substantiated, so the plea of non-service failed and limitation ran from the date of such service. As a result, the forum declined to entertain the matters and the penalty order was left undisturbed. Case-Laws FEMA Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457811