2007 (8) TMI 600

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..... r]. - The delay in filing the appeal is of 110 days, beyond the normal period of limitation of 90 days. The appellants have not pleaded that the impugned order was not received by them but submit that the same was received by the chowkidar, who had not delivered the same to the authorized person. Since the factory was closed in the year 2001 and the authorized person was not visiting the facto .....

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