2016 (1) TMI 544

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....AR ORDER Per: G Raghuram: The substantive appeal is preferred against the order of the learned Commissioner(Appeals) dt. 14/06/2012. The appeal was preferred on 01/10/2012, with a delay. However, no application for condonation of delay was filed along with the appeal. Registry issued a Defect Memo on 04/10/2012 pointing out the defect of not filing a COD application. Appellant however too....