https://www.taxtmi.com/caselaws?id=792533 An appeal under the Finance Act, 1994 had to be filed within two months of receipt of the order, with only a further one month available for condonation on sufficient cause. Since the order-in-original was received on 06.04.2015 and the appeal was filed on 14.07.2015, it fell beyond the outer condonable limit under Section 85(3A). The preamble in the order-in-original could not extend the statutory limitation period, and the Tribunal applied the statutory bar on condoning delay beyond the additional one month. The appeal was therefore time-barred and its rejection was upheld. en-us Tue, 05 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792533 An appeal under the Finance Act, 1994 had to be filed within two months of receipt of the order, with only a further one month available for condonation on sufficient cause. Since the order-in-original was received on 06.04.2015 and the appeal was filed on 14.07.2015, it fell beyond the outer condonable limit under Section 85(3A). The preamble in the order-in-original could not extend the statutory limitation period, and the Tribunal applied the statutory bar on condoning delay beyond the additional one month. The appeal was therefore time-barred and its rejection was upheld. Case-Laws Service Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792533