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2004 (9) TMI 132 - HC - Central ExciseExtract: .......ed by the present petitioner under Section 35 beyond 30 days of the expiry of statutory period of 60 days, the Commissioner of Central Excise (Appeals) cannot be said to have committed any error in not entertaining the appeals as barred by limitation prescribed under Section 35 of the Central Excise Act. 20.Writ petition is, accordingly, dismissed.
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