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2000 (12) TMI 748

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..... e been filed out of time. Department has filed an application for condonation of delay in filing the papers. On hearing the ld. Counsel representing the Respondents, I feel that the Department has properly explained the delay. So, the delay caused in filing these appeals is condoned. I take up the appeals on merit for disposal. 2. In these four appeals filed by the Revenue, the question is regar .....

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