Delay in filing the present appeals by 43 days - there is no culpable negligence or malafide on the part...

Delay in filing the present appeals by 43 days - there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and it does not stand to benefit by resorting to such delay more so considering the fact that it has applied for settlement of present dispute and payment of appropriate taxes. - Delay condoned - AT .....

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