2003 (3) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order]. -  After hearing both sides, I dispense with the condition of pre-deposit of duty and penalty and I take up the appeal itself. 2. Commissioner (Appeals) has rejected the appeal on the ground of time bar by observing that the impugned order of Deputy Commissioner was served upon the CHA of the appellants and as the appeal has been filed after a period of two months f....