2012 (1) TMI 55
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....; Per Mr. S.S. Kang: Heard both 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....
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