2002 (2) TMI 1001

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....Verma, JDR, for the Respondent. [Order]. -  The Deputy Commissioner of Central Excise, Ghaziabad, vide his order dated 31-10-2000 confirmed a demand of duty of Rs. 92,720/- on the appellants and further imposed a penalty of Rs. 20,000/- on them. The party filed an appeal. The Commissioner of Central Excise (Appeals), Ghaziabad in his order dated 15-10-2001 observed that the Order-in-Ori....

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....ions. The ld. Counsel for the appellants is, however, contending that the appellants have not been afforded any opportunity of hearing and therefore the order of the lower appellate authority in dismissing their appeal as time barred is bad in law. He is also relying on the following decisions of the Tribunal in support of his contention :- (i)      M/s. Maithan Ceramic....

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....ase the appeal is not only filed beyond the period as prescribed under these provisions, the appellants - knowing as they did that the appeal was being filed beyond even the period of condonation of delay - did not file any petition for condonation of the period of delay. I therefore, find no ground to interfere in the order passed by the lower appellate authority. The reliance placed by the ld. C....