https://www.taxtmi.com/caselaws?id=791776 Where the statute prescribes a fixed outer limit for condonation of delay, an appeal filed beyond that period cannot be entertained. The Tribunal noted that the service tax appeal was lodged more than 20 months after acknowledged receipt of the order-in-original, and the plea of later receipt was unsupported by the record. It held that the Commissioner (Appeals) had no power to condone delay beyond the statutory limit, and that the appellant had not approached the forum with clean hands. The appeal was therefore time barred and not maintainable, leaving the tax demand and penalty undisturbed. en-us Thu, 14 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791776 Where the statute prescribes a fixed outer limit for condonation of delay, an appeal filed beyond that period cannot be entertained. The Tribunal noted that the service tax appeal was lodged more than 20 months after acknowledged receipt of the order-in-original, and the plea of later receipt was unsupported by the record. It held that the Commissioner (Appeals) had no power to condone delay beyond the statutory limit, and that the appellant had not approached the forum with clean hands. The appeal was therefore time barred and not maintainable, leaving the tax demand and penalty undisturbed. Case-Laws Service Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791776