2012 (6) TMI 589

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....ides.   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 the print out of the bill of entry it is clear....