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2013 (5) TMI 170

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....application for stay and an application for Condonation of Delay in filing the appeal. 2. Considering the reason stated by an affidavit for causing the delay in filing the appeal is satisfactory, I condone the delay and allow the COD application. 3. The stay application is seeking waiver of pre-deposit of penalty imposed on him under Sections 112 and 114AA of the Customs Act, 1962 on account of ....

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