https://www.taxtmi.com/caselaws?id=787495 Appeal was filed beyond the prescribed statutory limitation and the article analyses application of a special limitation scheme that excludes the Limitation Act where a fiscal statute prescribes its own timeframe. The legal principle applied is that where a fiscal statute or scheme expressly governs limitation and confers or excludes relief from time-bar, courts and tribunals lack power to supplement that scheme by condoning delay. Applying this principle, neither the appellate authority nor the High Court could admit an out of time fiscal appeal; the delay was therefore not condonable and the challenge failed. 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 Appeal was filed beyond the prescribed statutory limitation and the article analyses application of a special limitation scheme that excludes the Limitation Act where a fiscal statute prescribes its own timeframe. The legal principle applied is that where a fiscal statute or scheme expressly governs limitation and confers or excludes relief from time-bar, courts and tribunals lack power to supplement that scheme by condoning delay. Applying this principle, neither the appellate authority nor the High Court could admit an out of time fiscal appeal; the delay was therefore not condonable and the challenge failed. Case-Laws Central Excise Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787495