2005 (4) TMI 527

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....[Order]. - There is a delay of 73 days in filing the appeal. The impugned Order-in-Appeal was passed on 11-6-04 and as per the appellants, the order was communicated to them on 22-6-04. The ground taken up by them in the COD application is that the copy of the order was received by their security guard posted at the factory premises at Bhiwadi (Rajasthan) on 22-6-04, but thereafter he left for h....

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....s purchased by Shri Ramji Lal, Director of the company on 28-10-04 and under the signatures of Shri Samrath Singh, there is no date. It remains undisclosed that how the stamp paper for preparing the affidavit of Shri Samarth Singh was purchased on 28-10-04, when Shri Samrath Singh himself came back from the village on 5-11-04 as deposed by him in the affidavit and thereafter he informed the Direct....