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2001 (8) TMI 152

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....lant despite notice. Therefore, the appeal is being disposed of after hearing the learned DR. 2. The impugned order rejected the appeal as time barred. The delay in filing the appeal was of five days. The order also states that no condonation of delay application had been filed. 3. The appellant's submission is that they had despatched the appeal through courier on 10-3-1998 and they assumed....