Limitation for BIFR appeals runs from service of the certified order, not an earlier forwarded copy.

Under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, the 45-day appeal period runs from the date a copy of the Board's order is issued to the aggrieved person, with possible extension up to 60 days on sufficient cause. Regulation 15 of the BIFR Regulations, 1987 links issuance of the order to formal communication by the Board, and "issued" was treated as equivalent to "served" for limitation purposes. The effective starting point was therefore the date the petitioner actually received the certified copy, not the earlier date when another party forwarded a copy. On that basis, the appeal was held not to be time-barred, and the matter was remitted for consideration of condonation of delay.

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Issues: Whether the appeal before the Appellate Authority was barred by limitation under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, and what was the correct starting point for computation of the limitation period.

Analysis: Section 25 permits an appeal within forty-five days from the date on which a copy of the Board's order is issued to the aggrieved person, with a further extension up to sixty days on sufficient cause. Regulation 15 of the Board for Industrial and Financial Reconstruction Regulations, 1987 requires communication of the order under the prescribed signature, showing that issuance of the order is tied to formal communication by the Board. The expression "issued" was treated as synonymous with "served" for the purpose of limitation, so the effective date was the date on which the petitioner actually received the certified copy of the order, not the earlier date on which another party forwarded a copy.

Conclusion: The appeal was not barred by limitation; the starting point was the date on which the certified copy was handed over, and the matter was remitted to the Appellate Authority to consider condonation of delay and proceed in accordance with law.

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