2006 (7) TMI 422

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....the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both sides, it is seen that the Commissioner (Appeals') order was served upon the applicant/appellant through Assistant/Deputy Commissioner. As per the Appellant, the said order was received by them on 3-9-2005 and the appeal was required to be filed on 3-12-2005. However....