2005 (11) TMI 424

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....  When this application for condonation of delay called out none appeared on behalf of the respondents despite notice. 2. Heard learned D.R., perused the record. I find that there is a delay of 126 days in filing the appeal. The reason for delay given in COD application at Para 2 of the application reads as under:- "The appeals filed by the assessees as well as the departmental appeal....