https://www.taxtmi.com/caselaws?id=253134 The court dismissed the appeal, affirming the Tribunal's decision to allow the appeal based on the exclusion of time under Section 14 of the Limitation Act. The court emphasized the mandatory nature of time exclusion under Section 14, ensuring the appeal was within the limitation period when presented before the Commissioner. en-us Wed, 08 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253134 The court dismissed the appeal, affirming the Tribunal's decision to allow the appeal based on the exclusion of time under Section 14 of the Limitation Act. The court emphasized the mandatory nature of time exclusion under Section 14, ensuring the appeal was within the limitation period when presented before the Commissioner. Case-Laws Central Excise Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253134