2008 (5) TMI 541

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....d Ajay Aggarwal, Advocate, for the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. -  This appeal has been filed on behalf of the assessee M/s. Tata Construction & Projects Ltd. (in liquidation) through Official Liquidator against the Order-in-Original of the Commissioner of Central Excise dated 7-5-2003. The appeal was filed on or abou....

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....sp;In the facts and circumstances of the case, we are satisfied that if the period of limitation which is to be computed from the date of communication under Section 35B(3) of the Central Excise Act, being 28-9-2007 in the present case, the appeal is not barred by limitation. The COD application is accordingly disposed of. 3. Also heard the parties on the application for waiver and stay. ....