2007 (7) TMI 539

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....  These applications are by the Revenue (appellant), one for condonation of the delay of the appeal and the other for stay of operation of the impugned order. Learned SDR reiterates the averments contained in the Revenue's application for condonation of delay. Learned consultant for the respondents takes the cue from such averments and submits that the appeal is not maintainable for want of ....