2015 (10) TMI 2597

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....er S K Mohanty: These appeals are directed against the impugned order dated 13.09.2013 passed by the Commissioner (Appeals), Central Excise Raipur, dismissing the appeals on the ground that the same have been filed beyond the condonable time limit, for which the Commissioner (Appeals) is not empowered to condone the delay. In the impugned order, the Commissioner (Appeals) has stated that the orde....