2008 (7) TMI 838

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....Uma Vyavaharkar i/b M/s. Khaitan and Jaykar, for the Petitioner. [Order]. - P.C. : There is no dispute that the appeal was filed beyond the period of 90 days. Therefore, the Tribunal did not have jurisdiction to condone the delay. The learned Counsel, then, submitted that we should consider these petition as the petitions against the original order. 2. In our opinion, it will not be app....