TMI Blog2015 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C.M. No. 12812 of 2014 and C.W.P. No. 1775 of 2012 - - - Dated:- 17-12-2014 - Rajive Bhalla a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, but the revisional authority dismissed the petition as being barred by limitation. The Tribunal did not exclude the period spent before the Tribunal by considering Section 14 of the Limitation Act, which applies to proceedings under the Central Excise Act, 1944 (for short 1944 Act ). Counsel for the petitioner relies upon a judgment of this Court in CWP No. 27647 of 2013 (Sonia Overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention was rejected without considering the import or applicability of Section 14 of the Limitation Act. The question whether Section 14 applies to the case in hand is, in our considered opinion, is covered in favour of the petitioner by a judgment of this Court in M/s. Sonia Overseas Pvt. Ltd. s case (supra), wherein while considering the applicability of Section 14 of the Limitation Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remitted to the appellate authority who shall proceed to decide the appeal on merits in accordance with law. 6. We have no hesitation in holding that the ratio in M/s. Sonia Overseas Pvt. Ltd. s case (supra) 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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