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2019 (2) TMI 669 - CESTAT CHENNAITime limitation - Condonation of delay in filing appeal - demand of duty on Aluminium Dross which is a by product emerging during the course of manufacturing process - Held that:- There is no direction to dispose the appeal on the merits of the case. When the commissioner (Appeals) has rejected the appeal on the ground of being time-barred, this Tribunal cannot go into the merits of the matter. There are no flaws in the rejection of the appeal by Commissioner (Appeals) - appeal dismissed - decided against appellant.
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