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2000 (12) TMI 405

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..... r per : G.A. Brahma Deva, Member (J)]. - There is a delay of 5 months in filing the appeal. Arguing for the assessee Shri Ramesh Ananthan submitted that delay was caused due to the fact that unit was closed and furthermore one of the Directors who was handling the matter has resigned. He also submitted that the Order-in-Appeal has been passed on 6-3-2000 was known to the party only on 21-7-20 .....

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