2013 (9) TMI 1091

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..... rs on behalf of the applicant despite issue of notice. There is no application for adjournment in record. In view of that, we take up the matter in the absence of the applicant. 2. The learned Authorised Representative on behalf of the Revenue submits that the Commissioner (Appeals) dismissed their appeal on the ground of time bar. He submits that the appeal was filed before Commissioner (Ap .....

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