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2002 (1) TMI 1099
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....Order]. - The applicant is absent and unrepresented despite notice. The order impugned in this appeal was communicated to the applicant on 30-9-99 and this appeal has been received on 20-11-2000. 2. The explanation for the delay in filing the appeal of a year and two months approx. is that consequent upon the dismissal by the Commissioner (Appeals) of the appeal that had been filed before ....