2013 (7) TMI 783

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....ram :- These applications are filed by the petitioner/ appellant/assessee for condonation of delay. Since the facts are substantially similar in all the three applications, we record the facts in COD application No. 4281/2012 as representative of facts in the other applications for condonation of delay, as well. The petitioner has filed the appeal against the order of the appellate Commissioner d....