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2015 (10) TMI 2506

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....hri S.Mukhopadhyay, Supdt.(AR) Per Dr. D.M. Misra. 1. None present for the applicant. Heard the ld.AR for the Revenue. 2. The ld.AR for the Revenue submits that there has been a delay of 40(forty) days in filing the appeal before this forum. Stating the reasons in their application it has been submitted that the proprietor was bed ridden due to serious ailments, hence the Appeal could not....