2013 (8) TMI 60

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....ut, I find none appears on behalf of the appellant nor there is any request for adjournment. 2. On perusal of the records, I find that the issue involved lies in a narrow compass and hence I take up the stay petition for disposal in the absence of any representation from the assessee. 3. Heard the ld. D.R. 4. On perusal of the records, it transpires that the appellant has filed a stay pet....