2013 (7) TMI 1040

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.... judgment and order dated 11-9-2012 by which the learned Tribunal has dismissed the appeal in limine as it was found time barred. The appeal was sought to be preferred before the Tribunal admittedly beyond the period of limitation, seeking for condonation of delay on the ground that the appellant was pursuing his remedy by filing a writ petition earlier and that writ petition was filed in the year....

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....ble. At the same time, we notice that the Central Excise Act does not exclude expressly the applicability of the Limitation Act, 1963. By virtue of Section 29(2) of the Limitation Act, the provisions of Section 14 of the said Act in principle thereof would have been applied. But, we are of the view that Section 14 of the Limitation Act, even if it applies for argument sake, will be applicable in a....

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....ny proceeding is proceeded bona fide before any forum or Court not having any jurisdiction, then advantage of Section 14 of the Limitation Act, would not be available. It cannot be said that the Writ Court does not have any jurisdiction to entertain a matter, rather it had, but it did not exercise because of alternative remedy available. Therefore, it cannot be said that the Writ Court lacks juris....