https://www.taxtmi.com/caselaws?id=793771 A fiscal appeal must be filed within the statutory appeal period, and condonation is available only up to the express outer limit on sufficient cause being shown. Where the record shows service or dispatch of the order and the appeal is filed beyond that maximum period, the appellate authority has no jurisdiction to excuse the delay. The doctrine of sufficient cause cannot override a clear limitation bar in the statute, so a time-barred appeal filed after the condonable period cannot be entertained. en-us Tue, 23 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793771 A fiscal appeal must be filed within the statutory appeal period, and condonation is available only up to the express outer limit on sufficient cause being shown. Where the record shows service or dispatch of the order and the appeal is filed beyond that maximum period, the appellate authority has no jurisdiction to excuse the delay. The doctrine of sufficient cause cannot override a clear limitation bar in the statute, so a time-barred appeal filed after the condonable period cannot be entertained. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793771