https://www.taxtmi.com/caselaws?id=783769 The dominant issue was whether an appeal filed beyond the statutory period could be entertained under s.85(3A) of the Finance Act, 1994. The Tribunal held that the appellate right is purely statutory and the Commissioner (Appeals) has no power to condone delay beyond 60 days plus a further 30 days; an appellant's mistake in filing before an incorrect forum cannot enlarge that limitation, nor attract exclusion of time by analogy to s.14 of the Limitation Act. Consequently, the appeal, having been filed beyond the condonable period, was barred by limitation and was dismissed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783769 The dominant issue was whether an appeal filed beyond the statutory period could be entertained under s.85(3A) of the Finance Act, 1994. The Tribunal held that the appellate right is purely statutory and the Commissioner (Appeals) has no power to condone delay beyond 60 days plus a further 30 days; an appellant's mistake in filing before an incorrect forum cannot enlarge that limitation, nor attract exclusion of time by analogy to s.14 of the Limitation Act. Consequently, the appeal, having been filed beyond the condonable period, was barred by limitation and was dismissed. Case-Laws Service Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783769