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2002 (9) TMI 539

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....ant. Shri A.K. Mondal, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself for final disposal. 2. Commissioner has dismissed the appeal on the point of limitation. Shri K.K. Banerjee, ld. Advocate appearing for the appellants submits that the last date for filing the appeal was 2nd May, 2000 and th....