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2007 (12) TMI 365

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.... Respondent. [Order]. - The applicant filed this application for condonation of delay in filing of 174 days. None appeared on behalf of the applicant. By letter dated 25-12-2007, the applicant requested to decide the matter in their absence on the basis of records. 2. Heard the learned DR on behalf of the Revenue and perused the records. 3. It is seen from the application for....