https://www.taxtmi.com/caselaws?id=768846 The Tribunal set aside the Commissioner (Appeals)' dismissal of an appeal as time-barred under Section 35 of the Central Excise Act, 1944. The appellant had filed the appeal with the Assistant Commissioner rather than directly with the Commissioner (Appeals). Following precedent from Premier Car Sales Ltd, the Tribunal held that time spent while the appeal was pending with the Assistant Commissioner should be excluded from the limitation period under Section 14 of the Limitation Act. The case was remanded to the Commissioner (Appeals) to reconsider the limitation issue after reviewing evidence and providing the appellant an opportunity to be heard. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768846 The Tribunal set aside the Commissioner (Appeals)' dismissal of an appeal as time-barred under Section 35 of the Central Excise Act, 1944. The appellant had filed the appeal with the Assistant Commissioner rather than directly with the Commissioner (Appeals). Following precedent from Premier Car Sales Ltd, the Tribunal held that time spent while the appeal was pending with the Assistant Commissioner should be excluded from the limitation period under Section 14 of the Limitation Act. The case was remanded to the Commissioner (Appeals) to reconsider the limitation issue after reviewing evidence and providing the appellant an opportunity to be heard. Case-Laws Central Excise Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768846