2013 (9) TMI 1030

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....he Respondent. ORDER The challenge in this petition is to the order of the Commissioner of Central Excise and Service Tax, Dibrugarh, acting as appellate authority under the provisions of the Central Excise Act, 1944 to deal with issues arising out of Finance Act, 1994. 2. The appeal of the petitioner has been dismissed as barred by limitation by declining to condone delay of 22 days....