https://www.taxtmi.com/caselaws?id=51410 Bona fide pursuit of an incorrect appellate remedy may justify exclusion of that period from limitation where the appellant reasonably believed that a separate appeal was unnecessary and promptly filed it after the earlier proceedings concluded. The remaining delay may then be condoned if satisfactorily explained. Complete waiver of pre-deposit and stay of penalty recovery may be available under Rule 209A of the Central Excise Rules, 1944, where no allegation or basis exists that the excisable goods were liable to confiscation, establishing a strong prima facie challenge to the penalty. en-us Thu, 21 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51410 Bona fide pursuit of an incorrect appellate remedy may justify exclusion of that period from limitation where the appellant reasonably believed that a separate appeal was unnecessary and promptly filed it after the earlier proceedings concluded. The remaining delay may then be condoned if satisfactorily explained. Complete waiver of pre-deposit and stay of penalty recovery may be available under Rule 209A of the Central Excise Rules, 1944, where no allegation or basis exists that the excisable goods were liable to confiscation, establishing a strong prima facie challenge to the penalty. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51410