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2013 (2) TMI 593

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.... by: Shri. M.S. Reddy (AR), Per: S.S. Kang: Heard both sides. 2. The applicant filed this application for condoning the delay of 100 days in filing the appeal. The applicant filed this appeal on 23rd August 2012 against the impugned order passed on 15th February 2012. 3. The contention of the applicant is that the impugned order was received by one of their employees, Shri Prakash N,Mu....