2004 (10) TMI 375

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Full Text of the Document

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....ar, CA, for the Respondent. [Order]. - This application for condonation of delay of 102 days in filing the appeal is filed by Revenue on the ground that although the Commissioner who was the competent authority to review the order, has not done so but the order was passed by the Chief Commissioner for filing the appeal and in this process, there have been inadvertently delay of 102 days. ....