https://www.taxtmi.com/caselaws?id=31460 The Appellate Tribunal CESTAT Ahmedabad set aside the Commissioner (Appeals)'s rejection of an appeal as time-barred, remanding the matter for reconsideration. The Tribunal emphasized the exclusion of time spent in proceedings before the High Court for calculating the limitation period, citing Section 14 of the Limitation Act, 1963. The Commissioner (Appeals) was directed to address the limitation issue and decide on the case's merits accordingly. The judgment underscores the significance of accurately computing the limitation period in appeals and the relevance of Section 14 in excluding time spent in proceedings before another court. en-us Tue, 17 Apr 2007 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31460 The Appellate Tribunal CESTAT Ahmedabad set aside the Commissioner (Appeals)'s rejection of an appeal as time-barred, remanding the matter for reconsideration. The Tribunal emphasized the exclusion of time spent in proceedings before the High Court for calculating the limitation period, citing Section 14 of the Limitation Act, 1963. The Commissioner (Appeals) was directed to address the limitation issue and decide on the case's merits accordingly. The judgment underscores the significance of accurately computing the limitation period in appeals and the relevance of Section 14 in excluding time spent in proceedings before another court. Case-Laws Service Tax Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31460