https://www.taxtmi.com/caselaws?id=792028 Where a special statute prescribes a fixed appeal period with only a limited condonation window, the appellate authority cannot enlarge time beyond that express limit. The text states that under Section 85(3A) of the Finance Act, 1994, the Commissioner (Appeals) could condone delay only within the statutory period and no further, and the appeal was filed after that combined period. The limitation bar therefore operated, the dismissal of the appeal as time-barred was held correct, and the challenge failed. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792028 Where a special statute prescribes a fixed appeal period with only a limited condonation window, the appellate authority cannot enlarge time beyond that express limit. The text states that under Section 85(3A) of the Finance Act, 1994, the Commissioner (Appeals) could condone delay only within the statutory period and no further, and the appeal was filed after that combined period. The limitation bar therefore operated, the dismissal of the appeal as time-barred was held correct, and the challenge failed. Case-Laws Service Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792028