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2009 (4) TMI 178

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....for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - This application is filed by the Revenue for condoning the delay of 5 days in filing the appeal before the Tribunal. 2. On perusal of the records, we find that the reasons given for filing the appeal belatedly by 5 days are justifiable and as the delay is marginal, we condone the delay and direct the Registry to take the ....