2006 (1) TMI 484

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....ir, Member (T)]. - Perused the record and heard the learned SDR. None is present for the appellant. 2. The present appeal is directed against the Order of the Commissioner (Appeals). Commissioner rejected the appeal filed before him on the ground of delay. Commissioner observed that appeal was filed beyond the period prescribed under Section 128(1) of the Customs Act. This was upon deeming....