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2016 (1) TMI 270

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....spondent : Shri A B Kulgod, Additional Commissioner ( AR ) ORDER Per M V Ravindran This application is filed for condonation of delay in filing the appeal before the bench by 266 days. 2. Heard both sides and perused the records. On perusal of the records, we find that the delay has been explained by the applicant, stating that the applicant had a severe financial hardship and had to p....