https://www.taxtmi.com/caselaws?id=802032 Section 85(3A) of the Finance Act, 1994 requires appeals to the Commissioner (Appeals) to be filed within two months, with delay condonable on sufficient cause only for a further month. An appeal filed more than twelve months after receipt of the adjudication order falls outside this aggregate three-month period. The statutory limitation restricts the Commissioner (Appeals)' power to condone delay, and neither the Tribunal's appellate jurisdiction nor general appellate provisions can override that express limit. Such an appeal is barred by limitation and cannot be entertained or condoned. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802032 Section 85(3A) of the Finance Act, 1994 requires appeals to the Commissioner (Appeals) to be filed within two months, with delay condonable on sufficient cause only for a further month. An appeal filed more than twelve months after receipt of the adjudication order falls outside this aggregate three-month period. The statutory limitation restricts the Commissioner (Appeals)' power to condone delay, and neither the Tribunal's appellate jurisdiction nor general appellate provisions can override that express limit. Such an appeal is barred by limitation and cannot be entertained or condoned. Case-Laws Service Tax Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802032