2008 (6) TMI 187

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.... DR, for the Respondent. [Order] - Heard both sides and perused the records. 2. The issue involved in this case is in narrow compass and, therefore, after granting stay, the appeal is taken up for hearing. The Commissioner (Appeals) dismissed the appeal as time barred under provisions of Section 85 of the Finance Act, 1994. It has been observed by the Commissioner (Appeals) that the Appellant fi....