Time lost in writ which was filed after expiry of time-limit to file appeal before CCE(A) is not exc

Service Tax : Where writ petition is filed against adjudication order only after expiry of time-limit to file appeal before Commissioner (Appeals), then, in appeal before Commissioner (Appeals) on dismissal of writ, assessee cannot apply section 14 of Limitation Act to seek exclusion of time-period lost in writ remedy