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    <title>1994 (12) TMI 176 - CEGAT, NEW DELHI</title>
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    <description>Time spent pursuing alternative remedies before the High Court and Supreme Court is not automatically excludible for condonation of delay unless supported by a specific judicial direction or other legally sufficient basis. In the absence of such direction, the appellant must protect the statutory remedy by filing the appeal within limitation. The delay was therefore not condoned, and the appeal was dismissed as time-barred.</description>
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      <title>1994 (12) TMI 176 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83864</link>
      <description>Time spent pursuing alternative remedies before the High Court and Supreme Court is not automatically excludible for condonation of delay unless supported by a specific judicial direction or other legally sufficient basis. In the absence of such direction, the appellant must protect the statutory remedy by filing the appeal within limitation. The delay was therefore not condoned, and the appeal was dismissed as time-barred.</description>
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