2018 (5) TMI 1564

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....(J) Shri Abhishek, Consultant, for the Appellant. Shri R. Subramaniyam, AC (AR),for the Respondent. [Order]. - The above application seeking condonation of delay is filed by the appellant seeking to condone the delay of 214 days in filing the appeal. 2. On behalf of the appellant, the Ld. Consultant, Shri Abhishek submitted that the delay occurred for the reason that there was chang....