https://www.taxtmi.com/caselaws?id=789539 The appellate limitation under Section 85(3A) of the Finance Act, 1994 permits condonation only within the limited statutory window beyond the initial filing period. A belated appeal filed several months after receipt of the adjudication order cannot be saved by the pendency or rejection of a rectification application, because that does not enlarge the prescribed limitation. The practical effect is that once the outer condonable period expires, the Commissioner (Appeals) lacks power to entertain the appeal, and the appeal remains time-barred. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789539 The appellate limitation under Section 85(3A) of the Finance Act, 1994 permits condonation only within the limited statutory window beyond the initial filing period. A belated appeal filed several months after receipt of the adjudication order cannot be saved by the pendency or rejection of a rectification application, because that does not enlarge the prescribed limitation. The practical effect is that once the outer condonable period expires, the Commissioner (Appeals) lacks power to entertain the appeal, and the appeal remains time-barred. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789539