2014 (8) TMI 381

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.... K Das The applicant has filed this application for condoning the delay of 196 days involved in the filing of the appeal. 2. The learned counsel submits that the applicant is a small enterprise. He further submits that the Director of the applicant-company was looking after the entire work. He submits that the Directors daughter expired on 16.11.2013 at Mangalore and therefore he proceeded t....