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    <description>The court held that Section 14 of the Limitation Act, 1963 applies to appeals under Section 35 of the Foreign Exchange Management Act, 1999 (FEMA), allowing for the exclusion of time spent in bona fide litigation in courts without jurisdiction. The appeal, filed within the maximum period of 120 days, including the excluded time, was deemed admissible after the court condoned the delay of sixty days as permitted under Section 35 of FEMA.</description>
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