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2013 (5) TMI 170

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....The appellant is in appeal along with the 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....

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