2008 (6) TMI 89

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..... Suhag, DR, for the Respondent. [Order]- The applicant filed these applications for condonation of delay of 1460 days in filing the appeals. The learned Advocate on behalf of the applicant submits that the applicant deposited the tax according to the Adjudication order. Thereafter, the applicant found new facts (i.e. agreement between the parties) which was not placed before the Commissioner (....