https://www.taxtmi.com/caselaws?id=794342 Time bona fide spent in pursuing rectification before the refund-passing authority, and in a procedurally mistaken course caused by inadequate intimation on the appeal form and limitation, was treated as excludable while computing limitation for the statutory appeal. Applying limitation principles and cited precedents, the Tribunal held that the appeal before the Commissioner (Appeals) was within the condonable period after exclusion of that time. The delay was therefore condoned, and the matter was remanded for fresh decision on merits in accordance with law and natural justice. en-us Tue, 23 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794342 Time bona fide spent in pursuing rectification before the refund-passing authority, and in a procedurally mistaken course caused by inadequate intimation on the appeal form and limitation, was treated as excludable while computing limitation for the statutory appeal. Applying limitation principles and cited precedents, the Tribunal held that the appeal before the Commissioner (Appeals) was within the condonable period after exclusion of that time. The delay was therefore condoned, and the matter was remanded for fresh decision on merits in accordance with law and natural justice. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794342