https://www.taxtmi.com/caselaws?id=40542 An order rejecting an excise appeal as time-barred is a speaking order if it records consideration of the revision grounds and explains why dismissal under the statutory limitation rule is correct in law. Where the appeal was filed after the prescribed three-month period and the governing law contained no specific power to condone delay, the departmental authorities had no jurisdiction to extend limitation. The challenge therefore failed because the limitation objection was legally sustainable and no condonation was permissible. en-us Wed, 27 Aug 1975 00:00:00 +0530 Mon, 10 May 2010 13:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40542 An order rejecting an excise appeal as time-barred is a speaking order if it records consideration of the revision grounds and explains why dismissal under the statutory limitation rule is correct in law. Where the appeal was filed after the prescribed three-month period and the governing law contained no specific power to condone delay, the departmental authorities had no jurisdiction to extend limitation. The challenge therefore failed because the limitation objection was legally sustainable and no condonation was permissible. Case-Laws Central Excise Wed, 27 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40542