2005 (4) TMI 478

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....dhav, JDR, for the Respondent. [Order]. -  Vide his impugned order, the Commissioner of Central Excise Mumbai, has dismissed the appeal filed by the appellants as time-barred. 2.The impugned order was passed by the Deputy Commissioner of Central Excise on 30-9-1999. However, as per the appellants, they came to know about the said order only when their jurisdictional Central Excise au....

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.... not accepted the above contention of the appellants and has rejected the appeal on the point of time-barred. The same contentions have been re-iterated before me by the ld. Advocate Shri D.M. Mishra, appearing for the appellants I have also heard ld. DR, who submits that the appeal having been admittedly filed after a period of three months from the date of receipt of the order, the same has been....