2013 (11) TMI 32

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....ate ORDER Per D.N. Panda; Learned Counsel says that due to illness of the appellant and two holidays came in between, 9 days delay occurred to file appeal which may be condoned. Considering such aspect, delay is condoned. Misc. application for condonation of delay is allowed. 2. We are surprised to note from the appellate order as to the reason why learned Commissioner (Appeals) was v....