https://www.taxtmi.com/caselaws?id=83222 Forum-related uncertainty after amendment of the appellate rules constituted sufficient cause for condoning delay where the assessee had first filed the appeal before the Collector (Appeals) within limitation and, after return, promptly approached the Tribunal. The relevant order had been communicated in time, but the amendment to Rule 2(2)(ii) of the Central Excise Rules, 1944 created bona fide doubt whether an appeal against an Additional Collector's order lay to the Collector (Appeals) or to the Tribunal. The delay was therefore treated as attributable to a genuine mistake as to the correct forum, not negligence, and condonation was granted in favour of the assessee. en-us Mon, 11 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83222 Forum-related uncertainty after amendment of the appellate rules constituted sufficient cause for condoning delay where the assessee had first filed the appeal before the Collector (Appeals) within limitation and, after return, promptly approached the Tribunal. The relevant order had been communicated in time, but the amendment to Rule 2(2)(ii) of the Central Excise Rules, 1944 created bona fide doubt whether an appeal against an Additional Collector's order lay to the Collector (Appeals) or to the Tribunal. The delay was therefore treated as attributable to a genuine mistake as to the correct forum, not negligence, and condonation was granted in favour of the assessee. Case-Laws Central Excise Mon, 11 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83222