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2002 (5) TMI 666

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....der per : C.N.B. Nair, Member (T)]. -  This appeal is filed beyond the normal period. The delay involved is 86 days and among the reasons for delay, the following is stated in Para 5 of the condonation of delay application : "On going through the order of the Commissioner (Appeals), the lower formation were of the opinion that the said order of the Commissioner (Appeals) was correct and in ....