2013 (3) TMI 837

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....te, for the Appellant. Shri Deepak Roshan and Ratnesh Kumar, Advocates, for the Respondent. ORDER Heard learned counsel for the appellant. 2. These two appeals are decided in Tax Appeal No. 16 of 2012 because in both the matters issues involved is of condonation of delay only. Facts are similar, therefore, we are taking facts of T.A. No. 16 of 2012. 3. The CESTAT was not s....