2000 (9) TMI 983

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.... Shri K.K. Goel, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - Shri Alok Arora, learned Advocate, submitted that the appeal filed by M/s. Kisan Aluminium Udyog before the Commissioner (Appeals) was dismissed as the same was filed beyond the period of limitation provided under Section 35 of the Central Excise Act. He submitted that there was only 4 days delay in filing ....