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1999 (2) TMI 731

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....5 under which the authority below has ordered confiscation of Kisan Vikas Patra worth Rs. 50,000 along with the interest accrued thereon. 2. In the memorandum of appeal the appellant has admitted that the impugned order was received by her on 23-7-1996 whereas the memorandum of appeal was received in the registry on 10-7-1998. It is further seen from the verification at the end of the memorandum ....