https://www.taxtmi.com/caselaws?id=261791 The High Court found that the Revisional Authority erred in dismissing the petition as time-barred without considering Section 14 of the Limitation Act. The Court held that Section 14 applies to such proceedings, requiring the exclusion of time spent before the Tribunal for the petitioner. As a result, the impugned orders were set aside, and the matter was remitted to the Revisional Authority for a decision on condonation of delay and the appeal in accordance with the law. Parties were directed to appear before the Revisional Authority for further proceedings. en-us Wed, 17 Dec 2014 00:00:00 +0530 Wed, 22 Jul 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261791 The High Court found that the Revisional Authority erred in dismissing the petition as time-barred without considering Section 14 of the Limitation Act. The Court held that Section 14 applies to such proceedings, requiring the exclusion of time spent before the Tribunal for the petitioner. As a result, the impugned orders were set aside, and the matter was remitted to the Revisional Authority for a decision on condonation of delay and the appeal in accordance with the law. Parties were directed to appear before the Revisional Authority for further proceedings. Case-Laws Central Excise Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261791