2012 (6) TMI 125

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..... ed order - assessee filed the appeal on the 79th day - Held that:- The impugned OIO was issued on 16.10.2007 and the appeal was filed on 07.02.2008 and if the time-period is reckoned from the date of dispatch, i.e.16.10.2007, there was a delay of 19 days in filing the appeal in terms of time-limit prescribed u/s 35. We find that the delay of thirty days beyond sixty days is condonable as per Secti .....

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..... ant/Appellant is that the learned Commissioner (Appeals) has dismissed the appeal without granting any hearing to them. The contention is that the impugned Order-in-Original No.10/JC/BOL/2007 dated 04.10.2007 was issued on 16.10.2007 under letter C.No.V(4)15/BPCL/SCN/JC/DGP/06/1886 by the Superintendent(Adj.), Central Excise, Bolpur. The contention is that the preamble to the impugned Order-in-Ori .....

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..... f the learned AR is that from the face of the Order-in-Appeal it is clear that the impugned Order-in-Original dated 04.10.2007 was issued on 16.10.2007 and the appeal was filed in the Office of the Commissioner (Appeals) on 07.02.2008. Hence, it was rightly dismissed as time-barred. 5. The impugned Order-in-Original was issued on 16.10.2007 and the appeal was filed on 07.02.2008 and if the tim .....

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