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2007 (1) TMI 65
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....eals) bearing No. BR/(91) 30/STC/2006, dated 20-4-2006 by which their appeal has been dismissed as time barred. 2. Heard both sides. The Commissioner has rejected the appeal holding that there was delay of 35 days beyond the period of 60 days in terms of Section 35 of the Central Excise Act, 1944. 3. The learned Advocate appearing for the appellants submits that they have received the order-....
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