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2002 (2) TMI 1092

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....for the Applicant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Miscellaneous application for amendment for treating the Appeal No. E/773/2001-Mum. as an appeal arising out of the order dated 29-7-1999 is allowed. 2. The delay in filing the above appeal is 418 days which is sought to be explained by the applicants due to closure ....

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