2012 (1) TMI 55

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....oth sides. The applicants filed this application for waiver of pre-deposit of duty, interest and penalty.   2. I find that the Commissioner (Appeals) dismissed the appeal filed by the applicants as time bar as there is a delay of 180 days in filing the appeal. The issue of limitation is now settled by the decision of the Hon ble Supreme Court in the case of Singh Alloys vs. UOI reported in .....