2007 (2) TMI 556
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....espondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No 12/02 (V) Cus., dated 10-5-02 assed by Commissioner (Appeals) dismissing the appeal on limitation. He has held that there is a delay of 25 days in filing the appeal after expiry of stipulated period of 60 days. He has not accepted the explanation given for delay in filing of the appeal by 25 ....


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