https://www.taxtmi.com/caselaws?id=329635 Time spent bona fide before a tribunal lacking jurisdiction was excluded while computing limitation for the revision application, applying the principle underlying Section 14 of the Limitation Act, so the revision was treated as within time. Remission of duty under Rule 21 of the Central Excise Rules, 2002 was denied because the shortage of export goods arose after clearance from the factory during transit and handling, not from loss or destruction before removal by natural cause or unavoidable accident. The circular relied on was held confined to NGL and inapplicable to the goods involved. The demand was sustained, while the penalty relief already granted below remained undisturbed. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 06 Jul 2016 14:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329635 Time spent bona fide before a tribunal lacking jurisdiction was excluded while computing limitation for the revision application, applying the principle underlying Section 14 of the Limitation Act, so the revision was treated as within time. Remission of duty under Rule 21 of the Central Excise Rules, 2002 was denied because the shortage of export goods arose after clearance from the factory during transit and handling, not from loss or destruction before removal by natural cause or unavoidable accident. The circular relied on was held confined to NGL and inapplicable to the goods involved. The demand was sustained, while the penalty relief already granted below remained undisturbed. Case-Laws Central Excise Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329635