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2008 (8) TMI 46 - CESTAT AHMEDABADCommissioner (Appeals) has rejected the appeal on the ground of time bar, by observing that the impugned order was served on the appellant on 07.12.06 whereas the appeal was filed on 22.01.08 - appellant’s contention that no order was served upon them on 07.12.06, is acceptable – moreover, order was sent on a wrong 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
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