2000 (5) TMI 1035

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....e Respondent. [Order per : G.R. Sharma, Member (T)]. -  Revenue has filed an application for condonation of delay alongwith stay petitions and the appeals. 2. Shri Mewa Singh, ld. DR submits that there has been a delay of about three months. He submits that the delay has been explained by the authorities below. He submits that the delay is mainly attributable to the transfer of papers....