2002 (2) TMI 197

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....r (J)]. - Heard both sides. 2. The Revenue filed this application for condonation of delay of 87 days in filing the appeal on the ground that the relevant papers were mis-placed due to frequent transfer of Dy. Commissioner and Addl. Commissioner during the relevant period. 3. During the pendency of application, the Revenue filed a list of dates wherein the Revenue mentioned that ....