https://www.taxtmi.com/caselaws?id=767802 An appeal under Section 85(3A) of the Finance Act, 1994 was held time-barred because it was filed more than 30 months after receipt of the order, far beyond the statutory limitation period. The proviso allowed condonation only up to one further month on sufficient cause being shown, and the appellate authority had no jurisdiction to extend time beyond that outer limit. As the filing exceeded the maximum condonable period, the appeal was not maintainable and the dismissal was sustained. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767802 An appeal under Section 85(3A) of the Finance Act, 1994 was held time-barred because it was filed more than 30 months after receipt of the order, far beyond the statutory limitation period. The proviso allowed condonation only up to one further month on sufficient cause being shown, and the appellate authority had no jurisdiction to extend time beyond that outer limit. As the filing exceeded the maximum condonable period, the appeal was not maintainable and the dismissal was sustained. Case-Laws Service Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767802