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TMI Blog2007 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the period of 90 days - E/224-225/2007 - 853-854/2007 - Dated:- 1-8-2007 - Dr. S.L. Peeran and Shri T.K. Jayaraman, JJ. Shri C. Saravanan, Advocate, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. ORDER These appeals arise from Order-in-Appeal No. 81 143/2006 (V-II)-C.E. dated 17-11-2006. The Commissioner (A) has dismissed the appeals in terms of sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal passed by the Joint Commissioner was required to have been appealed before the Commissioner (A). Immediately on 9-10-2006, they filed the appeal before the Commissioner (A) explaining that the time involved in adjudicating before a wrong forum is required to be excluded while computing the limitation under Section 35 of the Central Excise Act. They relied on Section 14 of the Limitation Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand relied on the judgment rendered by this Bench in the case of Hidayatullah Khan v. CC, Guntur - 2004 (176) E.L.T. 654 (Tri.-Bang.) wherein the delay was not condoned in a similar circumstance. He also relied on the ruling of Krishak Bharti Cooperative Ltd. v. CCE, Surat-I - 2003 (159) E.L.T. 352 (Tri.-Del.). The learned JDR further submitted that the period of limitation prescribed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) while considering the proceedings under Section 128 of Customs Act, 1962 have held that Section 14 and Section 29(2) of the Limitation Act can be resorted to exclude the time spent persecuting diligently and in bona fide proceedings before High Court under Article 226 of the Constitution of India and before Supreme Court. It follows from both the rulings that the provisions of Section 14 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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