TaxTMI 
TaxTMI 
2013 (11) TMI 625
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....units or batteries viz. tops, bottoms, partitions etc. made from wire mesh under chapter heading 84.36 of the Central Excise Tariff Act, 1985 and have availed exemption under Notification No.111/1988 dt. 01/03/1988 as amended. The brief facts datewise are as follows:- Date Event 01/04/1990 Classification list filed by the applicant claiming exemption of excise duty in terms of Notification No.111/88 amended by Notification No.141/88. 26/07/1990 Asst. Collector (Respondent) issued show-cause notice proposing to deny exemption and reclassify goods as articles of iron and steel. 13/09/1990 Reply to show-cause notice filed by the applicant. 23/10/1990 Personal hearing held. 19/11/19....
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....rned counsel appearing for the petitioner seeks leave to withdraw the petition, stating that the petitioner would like to prefer an appeal under the Central Excise Act, 1944, with an application for condonation of delay in filing the same. Accordingly, the special leave petition is dismissed as not pressed. However, we clarify that insofar as the question of condonation of delay in filing the appeal is concerned, we have not expressed any opinion. It will be for the Commissioner (Appeals) to decide the said question, bearing in mind the fact that the petitioner had been pursuing their case before a wrong forum. Needless to add that as and when the appeal is entertained, it will be considered on its own merits uninfluenced by any observat....
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.... ELT 9 (SC)], wherein somewhat in similar circumstances, the Hon'ble Supreme Court have observed as follows:- 2. In the proceedings before us the petitioner has not challenged the correctness of the order dated 10-4-1986. The issue in controversy is whether the impugned order correctly implements the direction given in the order dated 10-4-1986. We would therefore make it clear that all points which the petitioner could have urged against the assessment order had he filed an appeal instead of a writ petition should now be open to him. The Collector (Appeal) will be at liberty to go into all questions so raised and he may do this uninfluenced by the observations made by the High Court on the questions as to whether the assess....
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....f proceeding bona fide in a court without jurisdiction. On analysis of the said section, it becomes evident that the following conditions must be satisfied before Section 14 can be pressed into service: (1) Both the prior and subsequent proceedings are civil proceedings prosecuted by the same party; (2) The prior proceeding had been prosecuted with due diligence and in good faith; (3) The failure of the prior proceedings was due to defect of jurisdiction or other cause of like nature; (4) The earlier proceeding and the latter proceeding must relate to the same matter in issue and; (5) Both the proceedings are in a court. The policy of the section is to afford protection to a litigant against the bar of limitation when he i....