2003 (9) TMI 678

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.... Heard both sides. 2. Ld. Counsel pleads that a copy of order-in-appeal is stated to have been pasted on 19-9-2000 at the gate of the factory, whereas the endorsement made on the order is stated to be of 10-5-2000. The despatch and the date of pasting is 19-9-2000. He strongly pleaded that the order-in-appeal has been received by the appellant through Range Officer on 23-7-2002 and they have....