(1.) THIS is an appeal against the order of the Commissioner (Appeals) No.193/RPR -1/2007 dated 19.09.2007.
(2.) HEARD both sides.
(3.) THE Commissioner (Appeals) dismissed the appeal of the party against Order -in -Original No.05/ADJ/AC/2007 dated 19.01.2007, which was filed on 27.08.2007 on the ground that the same is time barred.