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2009 (8) TMI 866

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....he Appellant. Shri Anil Khanna, DR, for the Respondent. [Order per : B.S.V. Murthy, Member (T) (Oral)]. -  The learned advocate for the appellants submits that, the impugned order has been passed on the ground of delay in filing the appeal. The Commissioner (Appeals) for this purpose has relied upon a letter written by the Superintendent of Central Excise dated 26-9-2008 wherein he h....