2007 (8) TMI 664

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....t the admission stage itself, as the matter has not been decided by the Tribunal on merits but the second appeal of the dealer has been dismissed on the ground of delay. Heard Sri Nishant Misra, learned counsel for the applicant and learned Standing Counsel for the opposite party. The first appeal of the dealer pending before the Deputy Commissioner (Appeals) was decided against the dealer b....

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....nd consequently the appeal was also dismissed. Aggrieved by the same, present revision has been filed. At the time of filing of this revision the following order was passed on April 22, 2007: "Heard learned counsel for the parties. The Tribunal has dismissed the second appeal of the revisionist on the ground of delay and laches. Learned Standing Counsel prays for and is granted three w....

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....t. It has further been stated in para 6 of the counteraffidavit that Sunil Kumar has been acting as authorised representative on earlier occasions and has been receiving the order on behalf of the dealer. Along with the counter-affidavit the receiving dated October 29, 2002 as also two previous receiving dated May 11, 2000 have been annexed. The question of law which has been sought to be ra....

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....tion of having not received the order ought to have been accepted and in fact after obtaining the certified copy in March 2007 the second appeal was immediately filed. It was within the time-frame prescribed under law in absence of any proper and valid service. Be that as it may, I do not find any reasons as to why dealer would not have filed the second appeal within time and what advantage it ....