Exclusion of court-ordered stay from limitation periods clarifies that stay duration is omitted when computing notice timelines. Amendment to the Central Excise Rules inserts an explanation in rule 57-I stating that where service of a notice is stayed by a court order, the period of such stay shall be excluded from computing the prescribed limitation periods for service of notices.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of court-ordered stay from limitation periods clarifies that stay duration is omitted when computing notice timelines.
Amendment to the Central Excise Rules inserts an explanation in rule 57-I stating that where service of a notice is stayed by a court order, the period of such stay shall be excluded from computing the prescribed limitation periods for service of notices.
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