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2005 (2) TMI 255

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....r : V.K. Agrawal, Member (T)]. - These two appeals have been filed by M/s. Vardhman Cables (India) and Shri Parag Jain, Director against dismissal of their Appeal by the Commissioner (Appeals) on the ground of time limit. 2. We heard Shri Kamaljeet Singh, learned Advocate and Shri Bipin Verma, learned Departmental Representative. Learned Advocate submitted that they had filed the Appeal before ....