https://www.taxtmi.com/caselaws?id=47484 Time spent by a public sector undertaking in approaching the High Powered Committee for clearance before filing an appeal may be excluded when computing limitation, because participation in that judicially recognised in-house conciliation mechanism is not treated as default on the appellant's part. The text states that, although the appeal period under Section 35 of the Central Excise Act, 1944 included a further condonable period, the appellant was pursuing the mandatory dispute-resolution process between the Union and public sector undertakings. On those facts, the delay was required to be condoned and the appeal before the Commissioner (Appeals) was maintainable for consideration on merits. en-us Tue, 01 Mar 2005 00:00:00 +0530 Thu, 29 Jul 2010 10:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47484 Time spent by a public sector undertaking in approaching the High Powered Committee for clearance before filing an appeal may be excluded when computing limitation, because participation in that judicially recognised in-house conciliation mechanism is not treated as default on the appellant's part. The text states that, although the appeal period under Section 35 of the Central Excise Act, 1944 included a further condonable period, the appellant was pursuing the mandatory dispute-resolution process between the Union and public sector undertakings. On those facts, the delay was required to be condoned and the appeal before the Commissioner (Appeals) was maintainable for consideration on merits. Case-Laws Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47484