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2002 (3) TMI 311

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....spondent. [Order]. - This is a COD petition filed by the Revenue. The delay in filing this appeal is of 280 days. I have heard Shri H.C. Verma, JDR for the appellants. In the written Memorandum of petition, it is stated that the Order dated 12-1-2001 passed by the Commissioner (Appeals), Chandigarh is received in the office of appellants on the same date. It is also stated that on 12-3-2001,....

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