2008 (8) TMI 46

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....al)] - After dispensing with the condition of pre-deposit of penalty amount as the entire duty has been deposited by the appellant, I proceed to decide the appeal itself. 2. Commissioner (Appeals) has rejected the appeal on the ground of time bar, by observing that the impugned order was served on the appellant on 07.12.06 whereas the appeal was filed on 22.01.08. It is the appellant's contenti....