2008 (1) TMI 286

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....er S.S. Kang Vice President] - Heard both sides. 2. The appellants filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the appeal filed by the appellants dismissed as time barred.  Only contention of the appellants is that the adjudication order was received by them on 15.12.2005 and appeal was filed within the normal period of limitation. Contention o....