2011 (4) TMI 829

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.... Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself inasmuch as I find that the Commissioner (Appeals) has dismissed the appeal on the ground of limitation.   2. After hearing both the sides, I find that the impugned order stands passed by Commissioner (Appeals) in remand proceedings when the m....

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....of receipt of the order has to be excluded. If that is done, the appeal is filed on 30th day i.e. last day of the expiry of the period, which is within the powers of the Commissioner (Appeals) to condone. For the above proposition, he relied upon the Tribunal decision in the case of Wimco Limited vs. CCE, Mumbai 2003 (161) ELT 774 (Tri. Mumbai) as also on the decision of the Tribunal in the case o....