2004 (12) TMI 571

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....S.M. Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President].   -Heard both sides.  2.Appellant filed this appeal against the order passed by the Commissioner whereby the Commissioner (Appeals) dismissed the appeal on the ground of limitation as well on the ground that appellant has accepted the enhanced value of the imported goods and paid duty thereon without an....