2002 (7) TMI 186

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.... Heard. 2. The appeal of the appellants was dismissed by the Commissioner (Appeals) through the impugned order on the ground of limitation. 3. The perusal of the impugned order of the Commissioner (Appeals) shows that the appeal was filed against the order-in-original passed by the Deputy Commissioner dated 22-3-2001, after expiry of nine months and eleven days, from the date of ....

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.... of the Commissioner (Appeals) is apparently illegal and that total waiver of the pre-deposit of the duty and penalty amount deserves to be allowed. But, in our view, this contention of the learned counsel cannot be gone into by us, at this stage. The order-in-original of the Deputy Commissioner vide which the duty demand had been confirmed and penalty imposed had become final against the appellan....