https://www.taxtmi.com/caselaws?id=796225 Section 85(3A) of the Finance Act, 1994 requires a service-tax appeal to be filed within two months of receiving the adjudication order and permits condonation for sufficient cause only up to a further one month. The appellate authority lacks jurisdiction to condone delay beyond this statutory outer limit, and the merits of the underlying dispute do not affect the limitation determination. An appeal filed more than seven years after receipt of the original order is therefore barred by limitation and cannot be entertained. en-us Wed, 29 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796225 Section 85(3A) of the Finance Act, 1994 requires a service-tax appeal to be filed within two months of receiving the adjudication order and permits condonation for sufficient cause only up to a further one month. The appellate authority lacks jurisdiction to condone delay beyond this statutory outer limit, and the merits of the underlying dispute do not affect the limitation determination. An appeal filed more than seven years after receipt of the original order is therefore barred by limitation and cannot be entertained. Case-Laws Service Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796225