2008 (8) TMI 46

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..... ong address - above finding cannot be upheld - before rejecting the appeal on the ground of limitation, it was mandatory to allow an opportunity of hearing to the appellant - ST/54/08 - - - Dated:- 29-8-2008 - Mrs. Archana Wadhwa, Member (Judicial) Shri K.M. Makwana, Consultant for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per: Mrs. Archana Wadhwa, Member (J .....

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..... f time bar, the above fact could not be pleaded before him. Relying upon Hon'ble Mumbai High Court in case of Shri Suresh Bafna Vs. CCE [2008 (226) ELT 182 (Bom.)], learned advocate submits that before rejecting the appeal on the ground of limitation, it was mandatory to allow an opportunity of hearing to the appellant. 3. In as much as no hearing was fixed by Commissioner (Appeals), I s .....

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