https://www.taxtmi.com/caselaws?id=471275 Section 85(3A) of the Finance Act, 1994 requires an appeal to the Commissioner (Appeals) within two months and permits condonation for sufficient cause only for one further month. Delay beyond that statutory outer limit cannot be condoned by the Commissioner (Appeals), and the Tribunal cannot require condonation contrary to the provision. An appeal filed 2,985 days after the prescribed and extendable period remained time-barred, making its rejection legally valid. en-us Mon, 05 Feb 2024 00:00:00 +0530 Thu, 27 Aug 2026 13:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471275 Section 85(3A) of the Finance Act, 1994 requires an appeal to the Commissioner (Appeals) within two months and permits condonation for sufficient cause only for one further month. Delay beyond that statutory outer limit cannot be condoned by the Commissioner (Appeals), and the Tribunal cannot require condonation contrary to the provision. An appeal filed 2,985 days after the prescribed and extendable period remained time-barred, making its rejection legally valid. Case-Laws Service Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471275