https://www.taxtmi.com/caselaws?id=787495 Where a special fiscal statute prescribes a fixed limitation period for filing an appeal or reference and does not authorise further condonation, that statutory bar prevails. The Limitation Act cannot be used to extend the period, and the High Court's writ jurisdiction under Article 226 cannot be invoked to override the express legislative scheme. The result is that a delayed filing beyond the permissible period is not maintainable, and the challenge to the appellate order fails. en-us Fri, 06 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787495 Where a special fiscal statute prescribes a fixed limitation period for filing an appeal or reference and does not authorise further condonation, that statutory bar prevails. The Limitation Act cannot be used to extend the period, and the High Court's writ jurisdiction under Article 226 cannot be invoked to override the express legislative scheme. The result is that a delayed filing beyond the permissible period is not maintainable, and the challenge to the appellate order fails. Case-Laws Central Excise Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787495