2014 (6) TMI 821

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....ner(AR) JUDGEMENT Per: B.S.V. Murthy; The appellants are seeking condonation of delay of 83 days in filing the appeal. The learned Chartered Accountant submits that there were two Orders-in-Original which were covered by a single Order-in-Appeal and realizing that appellants should have filed two appeals, second appeal was filed subsequently. Hence the delay. Since the second appeal can be cons....