https://www.taxtmi.com/caselaws?id=239448 Time bona fide spent pursuing remedies before a wrong forum may be excluded for limitation purposes, and where the higher court has left condonation open, the appellate authority should not reject the appeal solely on delay. The refusal to condone delay was treated as unsustainable because the assessee had earlier pursued proceedings before the High Court and Supreme Court, and the appeal was to be considered on its own merits. The matter was remanded for fresh decision by the Commissioner (Appeals) without insisting on pre-deposit. en-us Tue, 30 Jul 2013 00:00:00 +0530 Thu, 14 Nov 2013 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239448 Time bona fide spent pursuing remedies before a wrong forum may be excluded for limitation purposes, and where the higher court has left condonation open, the appellate authority should not reject the appeal solely on delay. The refusal to condone delay was treated as unsustainable because the assessee had earlier pursued proceedings before the High Court and Supreme Court, and the appeal was to be considered on its own merits. The matter was remanded for fresh decision by the Commissioner (Appeals) without insisting on pre-deposit. Case-Laws Central Excise Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239448