2001 (7) TMI 256

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.... against the Order-in-Appeal No. 349/PAT/C. Ex./Appeal/2000, dt. 13-11-2000. Vide that order, the Commissioner (Appeals), Customs & Central Excise, Patna rejected the appeal filed by the appellants on the ground of time bar. 2. Arguing the case today, ld. Consultant for the appellants submits that a delay of 31 days had taken place while filing the appeal before the Commissioner. The delay had be....