2007 (4) TMI 240

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..... Respondent. [Order per: Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself, inasmuch as we find that the Commissioner (Appeals) has rejected the appeal on the point of time bar. 2. We find that the orders passed by the Deputy Commissioner were challenged before the Hon'ble High Court of Gujarat by way of .....

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..... the Hon'ble High Court to be excluded for the purposes of computing the limitation period. Ld. Advocate has also relied upon the other decision of the Tribunal, wherein delay in filing the appeal as a consequence of the above orders of the Hon'ble High Court of Gujarat were condoned, he has also drawn our attention to Section 14 of the Limitation Act, 1963, which provides for exclusion of the peri .....

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