2008 (5) TMI 537

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.... [Order per : P.K. Das, Member (J)]. - None appeared on behalf of the appellant inspite of issue of notice. Heard ld. DR on behalf of the Revenue and perused the records. 2. The Commissioner has observed that the appellant filed the appeal beyond 31 days from the statutory time limit of sixty days provided for filing of appeal under Section 128 of Customs Act, 1962. The appellant con....