https://www.taxtmi.com/caselaws?id=465407 An appeal filed before the Commissioner (Appeals) after 1325 days was treated as barred by limitation under the special statutory scheme. The Court applied the settled principle that, where the statute fixes a limitation period and does not allow extension beyond it, equitable considerations cannot override the statutory bar. On that basis, the appellate challenge was held not maintainable, and the delay was not condoned. The Court also treated the time-barred challenge as incapable of being converted into a substantial question of law. en-us Thu, 18 Sep 2025 00:00:00 +0530 Sat, 20 Dec 2025 22:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465407 An appeal filed before the Commissioner (Appeals) after 1325 days was treated as barred by limitation under the special statutory scheme. The Court applied the settled principle that, where the statute fixes a limitation period and does not allow extension beyond it, equitable considerations cannot override the statutory bar. On that basis, the appellate challenge was held not maintainable, and the delay was not condoned. The Court also treated the time-barred challenge as incapable of being converted into a substantial question of law. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465407