https://www.taxtmi.com/caselaws?id=124118 The appeal filed before the Commissioner (Appeals) was treated as within limitation because the last day fell on a weekend and filing on the next working day was protected by Section 10 of the General Clauses Act, 1987. The Tribunal also accepted that the wording in the impugned order created a bona fide belief that the appeal could be filed within three months, and that this mistake should not prejudice the appellant. The dismissal on limitation was set aside, the delay was condoned, and the matter was remanded to the appellate authority for decision on merits. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 17:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124118 The appeal filed before the Commissioner (Appeals) was treated as within limitation because the last day fell on a weekend and filing on the next working day was protected by Section 10 of the General Clauses Act, 1987. The Tribunal also accepted that the wording in the impugned order created a bona fide belief that the appeal could be filed within three months, and that this mistake should not prejudice the appellant. The dismissal on limitation was set aside, the delay was condoned, and the matter was remanded to the appellate authority for decision on merits. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124118