https://www.taxtmi.com/caselaws?id=789603 Section 85(3A) of the Finance Act, 1994 required a first appeal to be filed within two months of receipt of the order, with only a further one month available on sufficient cause. Where the record showed dispatch and deemed service, and the appellant did not rebut the presumption of service under Section 27 of the General Clauses Act, the delay could not be treated as explainable on the facts. An appeal filed beyond the outer condonable limit was therefore not entertainable, and the Commissioner (Appeals) had no jurisdiction to extend time further. The time-bar objection succeeded and the challenge failed. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789603 Section 85(3A) of the Finance Act, 1994 required a first appeal to be filed within two months of receipt of the order, with only a further one month available on sufficient cause. Where the record showed dispatch and deemed service, and the appellant did not rebut the presumption of service under Section 27 of the General Clauses Act, the delay could not be treated as explainable on the facts. An appeal filed beyond the outer condonable limit was therefore not entertainable, and the Commissioner (Appeals) had no jurisdiction to extend time further. The time-bar objection succeeded and the challenge failed. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789603