2004 (12) TMI 585

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..... elay of 43 days in filing the appeal. Shri Bipin Garg, ld. Advocate pleaded that the appellants had approached the Consultant available at Bilaspur for filing the appeal before the Tribunal but the Consultant was so busy with other cases that he could not give them reply in time and finally when the Consultant decided to file the appeal it was already a delay of 43 days. He, therefore, pleaded tha .....

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