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2012 (9) TMI 986

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.... Respondent: Shri K.S.Mishra, Addl.Commr(A.R.) Per: S.S.Kang Heard both sides. 2. The applicant filed the application for condoning the delay of 168 days in filing the appeal. The contention of the applicant is that the relevant papers were handed over to the consultant and the papers were misplaced at consultant place as the consultant was shifting his office, hence there is a delay in filing....

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