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2015 (7) TMI 752 - HC - Central ExciseCondonation of delay in filing revision application - Applicability of Section 14 of the limitation Act - exclusion of period sped before tribunal - Held that:- Ratio in M/s. Sonia Overseas Pvt. Ltd.’s case (2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH COURT) applies to the present case and, therefore, before dismissing the petition as barred by time, the revisional authority was required to consider the applicability of Section 14 of the Limitation Act and consequently, the period spent before the Tribunal. - Impugned order is set aside - Decided in favour of assessee.
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