2003 (4) TMI 355

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....H.C. Verma, DR, for the Respondent. [Order]. - This appeal is against the order of the Commissioner (Appeals) rejecting the assessee's appeal as time-barred, without examining the merits of the case. 2. Heard both the sides. It is submitted by the learned Counsel for the appellants that they had, by mistake, filed their appeal against the order of the original authority in the office....