2007 (7) TMI 496

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..... or the Respondent. [Order per : S.S. Kang, Vice-President]. -  The applicant filed this application for waiver of pre-deposit of Rs. 50,788/- (Rupees Fifty Thousand Seven Hundred Eighty eight) and penalty of Rs. 10,000/- (Rupees Ten Thousand). The appeal filed by the appellant was dismissed by the Commissioner (Appeals) as time-bar. 2. Contention of the applicant is that they received .....

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..... ths. 4. We find that under the Central Excise Act, the period of limitation for filing the appeal starts from the date of communication of the order. In this case, there is no evidence to show when the impugned order was served upon the applicants. Therefore, it cannot be held that the appeal was filed after the period of limitation. In these circumstances, the impugned order is set aside, a .....

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