2000 (12) TMI 364

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....e, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - There is a delay of 45 days in filing this appeal, which is attributed to the fact that the clerk in-charge of excise work of the applicant resigned suddenly and the concerned Director was out of station. 2. The impugned order is stated to have been received by the applicant....