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2016 (12) TMI 1027 - CESTAT MUMBAIMaintainability of appeal - Time limitation - Held that: - We find that fact is not under dispute that order-in-original against which the appellant filed an appeal before the Commissioner(Appeals) was passed on 15.12.1995 - The submission of the Ld. Counsel that the order is not signed does not hold water for the reason that it is attested copy issued by the department wherein it is clearly mentioned that it is copy of the signed order, secondly if there is dispute impugned order that cannot be raised for dealing with the time in filing appeal before the Commissioner(Appeals). As regard the submission being Government factory there should not be levy of duty is subject matter of the merit of the case, which cannot be raised when the appeal itself is not maintainable being time bar before the Commissioner(Appeals) - appeal dismissed.
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