https://www.taxtmi.com/caselaws?id=777913 Where a fiscal statute prescribes an appeal period of two months from receipt of the adjudication order and allows condonation only for a further one month on sufficient cause, the appellate authority cannot enlarge time beyond that outer statutory limit. The appeal before the Commissioner (Appeals) having been filed after expiry of the condonable period, it was treated as time-barred and not maintainable. The Tribunal upheld the dismissal on limitation and accepted that the statutory ceiling on condonation could not be ed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777913 Where a fiscal statute prescribes an appeal period of two months from receipt of the adjudication order and allows condonation only for a further one month on sufficient cause, the appellate authority cannot enlarge time beyond that outer statutory limit. The appeal before the Commissioner (Appeals) having been filed after expiry of the condonable period, it was treated as time-barred and not maintainable. The Tribunal upheld the dismissal on limitation and accepted that the statutory ceiling on condonation could not be ed. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777913