Delay Condonation in Service Tax Appeals Limited by Section 85(3A) of Finance Act, 1994; Article 226 Can't Extend Deadlines.

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....Condonation of delay in filing appeal - Section 85(3A) of the Finance Act, 1994 - Once the period of limitation is specifically prescribed in a statute and stipulates the maximum period/extent of delay which can be condoned, it cannot be condoned under Article 226 of the Constitution of India....