2004 (5) TMI 445

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..... Member (T)]. We have heard Shri K.P. Dey for the appellant and Shri A.K. Mondal for the Revenue. We find that the order of the Commissioner (Appeals) has been despatched to the appellant on 13-5-2003 by Registered AD. The Advocate submits that they have collected the receipt of the order from the Commissioner s office on 7-7-2003 but by going from the envelope we do not find any endorsement .....

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