2003 (4) TMI 178

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Full Text of the Document

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....) days in filing the appeal before the Tribunal. Shri K.P. Dey, learned Advocate, for the applicant/appellant submits that though the impugned Order was sent to the applicant/appellant by registered post and was received by him, the appeal was not filed by the applicant/appellant on the understanding that as the main appellant i.e. owner of the betel-nuts, has filed the appeal, there is no need fo....