https://www.taxtmi.com/caselaws?id=441512 The court ruled in favor of the appellant, overturning the Customs, Excise & Service Tax Appellate Tribunal's decision that rejected the condonation of delay in filing appeals. The court recognized the appellant's bona fide belief in pursuing the revision application and applied Section 14 of the Limitation Act, which allows for the exclusion of time spent in good faith before the wrong forum. Consequently, the court directed the CESTAT to register the appeals for adjudication without objections related to the limitation period, ensuring access to the appropriate legal forum. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441512 The court ruled in favor of the appellant, overturning the Customs, Excise & Service Tax Appellate Tribunal's decision that rejected the condonation of delay in filing appeals. The court recognized the appellant's bona fide belief in pursuing the revision application and applied Section 14 of the Limitation Act, which allows for the exclusion of time spent in good faith before the wrong forum. Consequently, the court directed the CESTAT to register the appeals for adjudication without objections related to the limitation period, ensuring access to the appropriate legal forum. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441512