https://www.taxtmi.com/caselaws?id=128734 The appeals were dismissed by the Commissioner (A) due to being filed beyond the 90-day limitation period under Section 35 of the Central Excise Act, 1944. The issue of maintainability arose as the appellants initially filed the appeal before the Tribunal instead of the Commissioner (A) but later corrected the filing within 10 days. The Tribunal allowed the appeals, applying Section 14 of the Limitation Act to exclude time spent in the wrong forum. The matter was remanded to the Commissioner (A) for further consideration on merits. en-us Wed, 01 Aug 2007 00:00:00 +0530 Thu, 26 Oct 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128734 The appeals were dismissed by the Commissioner (A) due to being filed beyond the 90-day limitation period under Section 35 of the Central Excise Act, 1944. The issue of maintainability arose as the appellants initially filed the appeal before the Tribunal instead of the Commissioner (A) but later corrected the filing within 10 days. The Tribunal allowed the appeals, applying Section 14 of the Limitation Act to exclude time spent in the wrong forum. The matter was remanded to the Commissioner (A) for further consideration on merits. Case-Laws Central Excise Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128734