https://www.taxtmi.com/caselaws?id=791720 A statutory limitation period with a fixed condonation ceiling cannot be extended by appellate discretion beyond the maximum period expressly permitted. The appeal was filed 195 days after receipt of the order-in-original, while the governing provision allowed filing within two months and condonation only for a further 30 days. The explanation that the order was not received in time was rejected on the record, and there was no legal basis to treat the delay as extendable beyond the statutory limit. The appeal was therefore rejected as time-barred, and the delay was not condonable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791720 A statutory limitation period with a fixed condonation ceiling cannot be extended by appellate discretion beyond the maximum period expressly permitted. The appeal was filed 195 days after receipt of the order-in-original, while the governing provision allowed filing within two months and condonation only for a further 30 days. The explanation that the order was not received in time was rejected on the record, and there was no legal basis to treat the delay as extendable beyond the statutory limit. The appeal was therefore rejected as time-barred, and the delay was not condonable. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791720