https://www.taxtmi.com/caselaws?id=44373 A revisional authority cannot entertain a revision filed beyond the statutory three-month period without first addressing limitation and any request for condonation on sufficient cause. Here, the revision was filed after expiry of the prescribed time from communication of the appellate order, and no valid basis for invoking the extended period was shown. The High Court confined itself to maintainability, found the revision inadmissible in the form presented, and set aside the revisional order. The matter was remitted for fresh consideration on limitation and merits, with an opportunity to seek condonation of delay and to file objections. en-us Fri, 23 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 18:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44373 A revisional authority cannot entertain a revision filed beyond the statutory three-month period without first addressing limitation and any request for condonation on sufficient cause. Here, the revision was filed after expiry of the prescribed time from communication of the appellate order, and no valid basis for invoking the extended period was shown. The High Court confined itself to maintainability, found the revision inadmissible in the form presented, and set aside the revisional order. The matter was remitted for fresh consideration on limitation and merits, with an opportunity to seek condonation of delay and to file objections. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44373