Time Spent in Wrong Forum Excludable from Limitation Period for Appeals; Department Must Redirect Misfiled Appeals.

Maintainability of appeal - time limitation - time spent before wrong fora to be excluded from limitation period or not? - if the appeal was filed wrongly before the Commissioner of Service Tax, then it was the duty of the CST to have sent the same to the Commissioner(Appeals) who was located in the same building but the same was not done by the Department and therefore the time spent in pursuing the appeal before the wrong forum is condonable. - AT .....

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