2000 (7) TMI 416

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..... ant is seeking condonation of 15 months delay in filing the appeal. The Commissioner (Appeals) passed the order on 29-6-1998. Appellants contend that they received the order on 22-7-1998. However, the appeal has been filed only on 21-01-2000. In the application, they merely contend that due to retrenchment of staff, he was personally handling the matter and he failed to give attention to this matt .....

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