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1985 (2) TMI 278 - CEGAT CALCUTTAExtract: .......elates to the sending of appeals by post. Keeping in view the facts and circumstances of the case, I hold that the appellant was not prevented by sufficient cause in the late filing of the appeal. The appeal is dismissed being hit by limitation. Since the appeal is dismissed on the ground of limitation, I am not going into the merits of the appeal.
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