DEE PHARMA LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) BOTH these appeals are on the same issue and therefore, are being taken up together for disposal.

(2.) BOTH the appeals are filed against the order -in -appeal passed by the Commissioner (Appeals) whereby the appeals filed by the appellant were dismissed as time -barred.

(3.) THE Adjudicating Authority confirmed the demand and imposed penalty on the appellants. Appellants filed the appeals against the Adjudication order and the Commissioner (Appeals) vide the impugned order dismissed their appeals as time -barred.