M.K. LAMINATES Vs. CCE

JUDGEMENT

(1.) In this appeal, the appellants have contested the correctness of the impugned Order -in -Appeal vide which the Commissioner (Appeals) has dismissed their appeals against the Order -in -Original, as time barred.

(2.) The learned Counsel has contended that appeal filed by the appellants against the Order -in -Original was within time as the copy of the said order was received by them only on 15.7.2003 while the appeal was filed by them on 2.9.2003 and that the Commissioner (Appeals) has wrongly rejected their appeal on the question of limitation.

(3.) On the other hand, the SDR has reiterated the correctness of the order.