https://www.taxtmi.com/caselaws?id=104197 Under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, the forty-five-day appeal period begins only when a copy of the Board's order is issued to the aggrieved person. Mere knowledge or awareness of the order does not start limitation where the statutory copy has not been issued in the manner contemplated by section 18(3)(a). On that basis, the appellant could not be barred by limitation solely because it knew of the decision, and the limitation objection failed. en-us Tue, 03 Aug 1999 00:00:00 +0530 Tue, 28 Feb 2012 12:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104197 Under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985, the forty-five-day appeal period begins only when a copy of the Board's order is issued to the aggrieved person. Mere knowledge or awareness of the order does not start limitation where the statutory copy has not been issued in the manner contemplated by section 18(3)(a). On that basis, the appellant could not be barred by limitation solely because it knew of the decision, and the limitation objection failed. Case-Laws Companies Law Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104197