2003 (8) TMI 441

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..... rder per : Justice K.K. Usha, President]. - When the petitions for stay came up for hearing it was submitted by ld. DR that there is delay in filing the appeal and that there is no application filed by the appellant to condone the delay. The Order-in-Appeal is dated 30-8-2001 and according to Revenue it was served on the appellant on 1-9-2001. Ld. Dr sought to support the above submission on t .....

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..... have omitted to file an appeal before the Tribunal taking the stand that the order was not served. 2. Taking into consideration the above facts submitted on behalf of the appellant and the nature of the documents produced by the Revenue, we find that the contention raised by the appellant cannot be totally rejected. Under these circumstances we take a view in favour of the appellant that there .....

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