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2012 (11) TMI 440

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....(A.R.) for respondent   Per: S.S. Kang   Heard both sides. 2. The appellant filed this application for condoning the delay of 486 days in filing the appeal.   3. The contention of appellant is that one Shri B.B. Bagaria was dealing with excise matter and retired in Jauuary 2010 and had not informed the appellant. The present impugned order received by him thereafter only....