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2012 (11) TMI 75

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..... Heard both sides. 2. The applicant filed the application for condonation of delay of one year and 26 days in filing the appeal. 3. The reason mentioned in the application and during the argument is that the adjudication order was passed on 26.10.09 and received by the applicant on 30.10.2009. The contention of the applicant is that the concerned employee who was dealing with Excise matters Mr.....

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