2000 (11) TMI 418

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.... Singh, SDR, for the Respondents. [Order]. -  The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the appeal filed by the appellants was dismissed as time-barred. 2. Ld. Counsel, appearing on behalf of the appellants, submits that the appeal was filed six days beyond the period of limitation. The appellants also filed an appl....