2013 (9) TMI 286

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....r. D.N. Panda:- None present for the appellant nor there is any adjournment application. Revenue explain that delay in filing appeal before Tribunal was unintentional and that was only 28 days. Considering the difficulty expressed in para 3 (three) of the application, delay is condoned and MA COD is allowed. Learned DR explains that fixing 15 days-time limit by learned Commissioner (Appeals) to....