2007 (4) TMI 538

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..... der per : S.S. Kang, Vice-President]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty. The appeal filed by the applicant was dismissed by the Commissioner (Appeals) as time-barred. The finding of the Commissioner is that the adjudication order dated 31-7-02 was affixed at the factory gate of the applicant on 1-8-02 and the appeal was filed on 19- .....

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..... ightly passed dismissing the appeal is time-barred. 5. We find that the Commissioner (Appeals) in the impugned order find the fact that the factory of the applicant had been lying closed since 25-2-99 and this fact was well known to the department. The Commissioner (Appeals) further held that none of the responsible person was available in the factory. As the Revenue was well aware that the fact .....

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