https://www.taxtmi.com/caselaws?id=789627 An appeal under Section 85(3A) of the Finance Act, 1994 must be filed within two months of receipt of the order, and delay may be condoned only for a further one month on sufficient cause. The statutory scheme gives the appellate authority no jurisdiction to extend time beyond that outer limit. On the pleaded date of communication, the appeal was filed after the condonable period, so limitation was governed by the express statutory bar and the appeal was correctly treated as time-barred. en-us Wed, 08 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789627 An appeal under Section 85(3A) of the Finance Act, 1994 must be filed within two months of receipt of the order, and delay may be condoned only for a further one month on sufficient cause. The statutory scheme gives the appellate authority no jurisdiction to extend time beyond that outer limit. On the pleaded date of communication, the appeal was filed after the condonable period, so limitation was governed by the express statutory bar and the appeal was correctly treated as time-barred. Case-Laws Service Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789627