https://www.taxtmi.com/caselaws?id=789730 An appeal filed against an order-in-original under Section 85 of the Finance Act, 1994 was treated as time-barred because it was lodged beyond the prescribed limitation period and beyond the further condonable period available to the Commissioner (Appeals). The record showed earlier delivery of the order at the appellant's address, while the explanation for delayed receipt was found inconsistent and unsupported. As the delay exceeded the statutory power to condone, the appeal could not be entertained, and the challenge to dismissal on limitation failed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789730 An appeal filed against an order-in-original under Section 85 of the Finance Act, 1994 was treated as time-barred because it was lodged beyond the prescribed limitation period and beyond the further condonable period available to the Commissioner (Appeals). The record showed earlier delivery of the order at the appellant's address, while the explanation for delayed receipt was found inconsistent and unsupported. As the delay exceeded the statutory power to condone, the appeal could not be entertained, and the challenge to dismissal on limitation failed. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789730