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2003 (3) TMI 582

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....N. Misra, Advocate, for the Respondent. [Order]. - This is an application for condonation of delay of about 31 days in filing of this appeal. 2. The Commissioner (Appeals) reversed the lower order confirming demand of Rs. 4,77,384.75 and imposing penalty of Rs. 2,000/- on the assessee. 3. Against this order the jurisdictional Commissioner filed a revision application in terms....