1994 (10) TMI 138

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....8-9-1987. 3. A copy of this order was received by them on 17-12-1987 however, since it was not a certified copy they had applied for the same and the said certified copy was received only on 11-10-1988. 4.The appellants subsequently filed the appeal before the Tribunal on 13-11-1988. 5.It was their submission that according to the CEGAT procedure rules and the preamble in the Order-in-Appeal an appeal was required to be filed along with certified copy of the impugned order. 6. Therefore, it was their belief that a certified copy had to be applied for and obtained and then only an appeal could be filed along with it. 7.It was their submission that they were guided by the preamble to Order-in-Appeal in this regard. ....

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....the reasons for this delay and even after expiry of these three months they have taken further time for which they have not given a satisfactory explanation as in the absence of one assistant they could have arranged to take assistance of some other if so required the appeal and filed it. 12. We have considered the above submissions. We find that the appellants had initially filed an appeal memo under the cover of their letter dated 13-12-1988 which was received in the Tribunal on 5-12-1988. 13. In this memo in column 3 of form EA-3 relating to date of communication of a copy of the order appealed against, it is recorded as follows : "(i) Date of receipt of order - 17-12-1987. (ii) Date on which application made f....