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2003 (7) TMI 410 - CESTAT, NEW DELHIExtract: ....... in the impugned order where it is held that the appeal is not maintainable. Further, we find that the adjudication order was passed on 30-6-2000 and the appeal was filed on 14-2-02. Hence, we also agree with the finding of the ld. Commissioner that the appeal is time barred. Consequentially the impugned order is upheld and the appeal is dismissed.
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