2004 (12) TMI 561

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The Revenue has filed this COD application seeking condonation of delay of 231 days in filing the appeal on the ground that there was delay in the movement of file and the change of the Commissioner. Heard learned JDR appearing for the Revenue and the learned Counsel appearing for the Respondents in the matter. 2.On a careful cons .....

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