2004 (10) TMI 372

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....Appellant. Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - Perused records and heard both sides. Appeal contends that the Commissioner was in error in holding that the appeal was beyond the period of limitation. It has been pointed out that the appellant had stopped operation from the factory in question and had informed the same to the Central Excise Authorities vide their letter ....