2002 (10) TMI 648

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....dal, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself as the issue lies in a narrow compass. 2. The Commissioner (Appeals) has dismissed the appeal on the point of limitation by observing that the appeal has been filed after 22 days of the expiry day of the normal period of limitation. He has refused to....