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2012 (6) TMI 589

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....Shri S.K.Gaule.   1. Heard both sides.   2. Appellant filed this appeal against Order-in-Appeal No.KOL/CUS/CKP-101/2006 dated 28.06.2006 whereby ld.Commissioner(Appeals) has dismissed the appeal filed by the appellant on the ground that there was a delay of 2(two) days in filing the appeal before him (Commissioner(Appeal).   3. The contention of the appellant is that from t....