https://www.taxtmi.com/caselaws?id=187379 The High Court dismissed the appeal seeking condonation of delay in a Central Excise matter, ruling that Section 14 of the Limitation Act was not applicable. The Court clarified that the issue was about the exclusion of time under Section 14, which did not apply in this case as it pertained to proceedings in a court without jurisdiction. Despite referencing a Supreme Court decision, it was deemed inapplicable as it did not establish a legal precedent for Central Excise matters. Ultimately, the appeal was dismissed as the provisions of Section 14 were not relevant in the present scenario. en-us Tue, 23 Jul 2013 00:00:00 +0530 Thu, 20 Oct 2016 10:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187379 The High Court dismissed the appeal seeking condonation of delay in a Central Excise matter, ruling that Section 14 of the Limitation Act was not applicable. The Court clarified that the issue was about the exclusion of time under Section 14, which did not apply in this case as it pertained to proceedings in a court without jurisdiction. Despite referencing a Supreme Court decision, it was deemed inapplicable as it did not establish a legal precedent for Central Excise matters. Ultimately, the appeal was dismissed as the provisions of Section 14 were not relevant in the present scenario. Case-Laws Central Excise Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187379