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2002 (2) TMI 1262

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.... Shri V.K. Verma, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal, filed by the Appellants, was dismissed as time barred. 2. Heard both sides. 3. The contention of the appellants was that Adjudication Order was received by them on 11-6-2....