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2015 (9) TMI 725 - HC - Central ExciseCondonation of delay - delay in appeal filed before the commissioner (appeals) - exclusion of period spent in pursuing writ remedy before HC - writ was dismissed by the HC earlier for want of jurisdiction - Held that:- Prima-facie Section 14 of the Limitation Act 1963 is not applicable because there was no want of jurisdiction where the writ petition was preferred. Normally, the assesses are taking a chance by filing a matter directly in the High Court which is always at the peril and risk of the petitioner, specially when delay is not condonable. This petitioner is not exception to "chance taking petitioner." This aspects of the matter have been taken care of by deciding the matters in terms of reported decisions as stated hereinabove. Hence, this writ petition may not be entertained by this Court. - no error has been committed by the Commissioner (Appeals) in passing order - Decided against assessee.
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