2007 (4) TMI 538

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.... Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty. The appeal filed by the applicant was dismissed by the Commissioner (Appeals) as time-barred. The finding of the Commissioner is that the adjudication order dated 31-7-02 was affixed at the factory gate of the ap....

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....asted at the factory gate, therefore, the impugned order is rightly passed dismissing the appeal is time-barred. 5. We find that the Commissioner (Appeals) in the impugned order find the fact that the factory of the applicant had been lying closed since 25-2-99 and this fact was well known to the department. The Commissioner (Appeals) further held that none of the responsible person was av....