https://www.taxtmi.com/caselaws?id=167284 In computing limitation for an appeal under Section 35 of the Central Excises and Salt Act, 1944, the date on which the impugned order was received by the assessee had to be excluded by applying the exclusion principle reflected in Section 12 of the Limitation Act. On that basis, the departmental appeal filed on 22-11-1978 was within the prescribed three-month period, and the appellate authority's contrary view that it was time-barred was unsustainable. The limitation objection was rejected, the order dismissing the appeal as barred by time was set aside, and the matter was remanded for consideration on merits. en-us Tue, 12 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 11:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167284 In computing limitation for an appeal under Section 35 of the Central Excises and Salt Act, 1944, the date on which the impugned order was received by the assessee had to be excluded by applying the exclusion principle reflected in Section 12 of the Limitation Act. On that basis, the departmental appeal filed on 22-11-1978 was within the prescribed three-month period, and the appellate authority's contrary view that it was time-barred was unsustainable. The limitation objection was rejected, the order dismissing the appeal as barred by time was set aside, and the matter was remanded for consideration on merits. Case-Laws Central Excise Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167284