https://www.taxtmi.com/caselaws?id=373880 The delay in filing the appeal before CESTAT was condoned by the Judicial Member, who found that the delay was not deliberate but a result of approaching the wrong forum with the revision petition. The appellant filed the appeal promptly upon receiving the directive from the Revisionary Authority. The Judicial Member considered the circumstances and concluded that the time spent pursuing the case before the incorrect forum should be excluded. As a result, the delay was condoned, and the case was instructed to be listed accordingly. en-us Tue, 18 Dec 2018 00:00:00 +0530 Tue, 22 Jan 2019 08:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373880 The delay in filing the appeal before CESTAT was condoned by the Judicial Member, who found that the delay was not deliberate but a result of approaching the wrong forum with the revision petition. The appellant filed the appeal promptly upon receiving the directive from the Revisionary Authority. The Judicial Member considered the circumstances and concluded that the time spent pursuing the case before the incorrect forum should be excluded. As a result, the delay was condoned, and the case was instructed to be listed accordingly. Case-Laws Customs Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373880