2012 (1) TMI 122

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....pellant. Shri H.B. Negi, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed that application for waiver of pre-deposit of duty, interest and penalty. The appeal filed by the appellant was dismissed by the Commissioner (Appeals) as time-barred. 3. The contention of applicant is that the Commissioner (Appeals) is dismissed the appeal ....

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....cant argued the stay application before the Commissioner (Appeals) and Commissioner (Appeals) has not pointed out, during the arguments, regarding the aspect of time-bar. Hence, the impugned order is not sustainable. 4. The contention of Revenue is that as the appeal is dismissed as time-barred therefore, the applicant is required to deposit the amount in dispute. 5. We find that t....