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2001 (4) TMI 481

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....ocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue. There is a delay of 288 days in filing the appeal. Heard both sides. 2. Shri Thomas appearing for the Revenue submitted that the delay has been caused due to the fact that Belgaum Commissionerate was handicapped because of the fact that there were number of vacancies in various....

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