https://www.taxtmi.com/caselaws?id=362164 The appeal was dismissed on time bar due to a delay of 104 days in filing the appeal. The appellant argued that the appeal was sent to the wrong jurisdictional authority before the due date and any delay should be condoned under Section 14(2) of the Limitation Act. Relying on precedents, the appellant's argument was supported, leading to the impugned order being set aside. The case was remanded for a decision on merits, emphasizing the importance of jurisdictional issues in filing appeals and the applicability of legal provisions in condoning delays. en-us Mon, 18 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362164 The appeal was dismissed on time bar due to a delay of 104 days in filing the appeal. The appellant argued that the appeal was sent to the wrong jurisdictional authority before the due date and any delay should be condoned under Section 14(2) of the Limitation Act. Relying on precedents, the appellant's argument was supported, leading to the impugned order being set aside. The case was remanded for a decision on merits, emphasizing the importance of jurisdictional issues in filing appeals and the applicability of legal provisions in condoning delays. Case-Laws Central Excise Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362164