2002 (5) TMI 2

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....r impugned in this appeal, the Commissioner (Appeals) has held the appeal before him to be barred by limitation. He had noted that as a result of the amendment to Section 35 of the Central Excise Act, with effect from 11-5-2001 by the Finance Act, 2001, time-limit for filing the appeal before the Commissioner (Appeals) has been reduced to sixty days from the earlier period of ninety days. The appe....