2000 (11) TMI 964

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.... Appellant. Shri K.M. Patwari, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These are two appeals filed by the assessees against the decision of the Commissioner (Appeals), Ahmedabad rejecting the two appeals filed before him stating that the appeals have been filed beyond the period as envisaged under Section 128 of the Customs Act. We have gone through the order....