2012 (8) TMI 134

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....d, neither anybody appeared nor is there any request for adjournment. 2. We have heard and the learned DR and have gone through the impugned order. 3. There is a delay of 24 days in filing the appeal which is attributable to the fact that the Counsel for the appellant was not well, and they could not file the appeal in time. Keeping in view the explanation given, we condone the delay. 4. We fin....