This division bench of S. Manikumar and D. Krishnakumar, JJ held that there can be no order for condonation of delay beyond the extended period of limitation, stating that when the legislative intent is indicated by the provisions of special laws that exclude the provisions of the Limitation Act, then authorities under such statutes cannot exercise power to condone the delay. The Court dismissed the writ appeal filed by the Appellant under Section 85 of the Finance Act, 1994 against the refusal of condonation of a delay of 223 days in proceedings before the Commissioner of Service Tax (Appeals). The Court noticed that Section 85 of the Finance Act) provides that appeal be filed 3 months from date of communication of order, while the Commissioner (Appeals) is empowered to condone delays of a further three months if satisfied of sufficient cause. The Court noted that Section 5 of the Limitation Act, 1963 which permits the Court to exercise its discretion in condonation of ...