2018 (5) TMI 882

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..... Venkata Prasad, Chartered Accountant for the Appellant. Shri B. Guna Ranjan, Superintendent /AR for the Respondent [Order per: M.V. Ravindran] 1. This application is filed by appellant for condonation for delay of 23 days in filling the appeal before the Tribunal. 2.Heard both sides and perused the records. 3. On perused of records, we find that the delay is marginal and has been ....