https://www.taxtmi.com/caselaws?id=785928 Statutory limitation under section 85(3A) of the Finance Act, 1994 required an appeal to the Commissioner (Appeals) to be filed within two months, with only a further one-month extension on sufficient cause. Once that outer limit expired, the appellate authority had no statutory power to condone delay further because it is a creature of statute and must act within the limitation scheme expressly provided. Strict application of the limitation period therefore barred belated invocation of the appellate remedy, and the time-bar objection was sustained. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785928 Statutory limitation under section 85(3A) of the Finance Act, 1994 required an appeal to the Commissioner (Appeals) to be filed within two months, with only a further one-month extension on sufficient cause. Once that outer limit expired, the appellate authority had no statutory power to condone delay further because it is a creature of statute and must act within the limitation scheme expressly provided. Strict application of the limitation period therefore barred belated invocation of the appellate remedy, and the time-bar objection was sustained. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785928