https://www.taxtmi.com/caselaws?id=260373 Section 35EE of the Central Excise Act allows revision within three months, with a further condonable period of three months on sufficient cause. Where the assessee first pursued the matter before the wrong forum, which entertained the appeal, granted interim relief, and later returned the papers as not maintainable, the time spent in that bona fide prosecution may be considered for limitation. In this setting, limitation was computed from receipt of the returned order and papers, not from the original appellate order, and the marginal delay was condoned so the revision could be examined on merits. en-us Fri, 07 Nov 2014 00:00:00 +0530 Wed, 10 Jun 2015 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260373 Section 35EE of the Central Excise Act allows revision within three months, with a further condonable period of three months on sufficient cause. Where the assessee first pursued the matter before the wrong forum, which entertained the appeal, granted interim relief, and later returned the papers as not maintainable, the time spent in that bona fide prosecution may be considered for limitation. In this setting, limitation was computed from receipt of the returned order and papers, not from the original appellate order, and the marginal delay was condoned so the revision could be examined on merits. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260373