https://www.taxtmi.com/caselaws?id=221294 The Tribunal held that the delay in filing appeals was condoned as the time during which the matter was pending before the wrong forum was excluded from the limitation period calculation. The Tribunal emphasized that this exclusion applied to both the High Court and the Tribunal proceedings. Regarding the pre-deposit of dues, the Tribunal set aside the Commissioner's decision due to discrepancies in the appellant's submission and remanded the matter for a fresh decision. The appellant was granted the opportunity to clarify the deposit made before the Commissioner (Appeals). en-us Fri, 01 Feb 2013 00:00:00 +0530 Tue, 05 Mar 2013 10:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221294 The Tribunal held that the delay in filing appeals was condoned as the time during which the matter was pending before the wrong forum was excluded from the limitation period calculation. The Tribunal emphasized that this exclusion applied to both the High Court and the Tribunal proceedings. Regarding the pre-deposit of dues, the Tribunal set aside the Commissioner's decision due to discrepancies in the appellant's submission and remanded the matter for a fresh decision. The appellant was granted the opportunity to clarify the deposit made before the Commissioner (Appeals). Case-Laws Central Excise Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221294