https://www.taxtmi.com/forum/issue?id=117159 Where a limitation expired between 15 March 2020 and 14 March 2021, the Supreme Court framework and Gujarat High Court circular grant a further 90 day extension for filing appeals, counted from 15 March 2021. In Central Excise appeals the statutory 180 day period is computed from the date of receipt of the CESTAT order rather than its date of issue, which can affect the final filing deadline when combined with the pandemic extension. en-us Wed, 14 Apr 2021 13:32:01 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117159 Where a limitation expired between 15 March 2020 and 14 March 2021, the Supreme Court framework and Gujarat High Court circular grant a further 90 day extension for filing appeals, counted from 15 March 2021. In Central Excise appeals the statutory 180 day period is computed from the date of receipt of the CESTAT order rather than its date of issue, which can affect the final filing deadline when combined with the pandemic extension. Discussion-Forum Customs Wed, 14 Apr 2021 13:32:01 +0530 https://www.taxtmi.com/forum/issue?id=117159