Commissioner(A) can't condone delay beyond 30 days even if delay is occurred due to perusal of wrong

Excise & Customs : Section 14(2) of Limitation Act providing for 'exclusion of time spent in pursuing wrong remedy bona fide' cannot be used by Commissioner (Appeals) to condone delay/exclude period beyond his maximum period of condonation, as section 14(2) ibid cannot override section 128(1) of Customs Act