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2019 (8) TMI 81 - BOMBAY HIGH COURTMaintainability of appeal - time limitation - Section 85 of the Finance Act, 1994 - appeal dismissed on the ground that it was not filed within the period of limitation, and that there was no power to condone delay caused in filing the appeal - HELD THAT:- No case is made out as urged by Mrs. Wandile, learned Counsel for petitioner on the basis of Clause A.3 in paragraph no.31 of the Full Bench of the Gujarat High Court, since the appeal was preferred beyond the period of limitation, and there was no power to condone the delay caused in filing the appeal. Petition dismissed.
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