1986 (5) TMI 50

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....th August , 1984. It is opposed by the assessee. 2. During hearing before us it was contended by the authorised representative for the assessee that the appeal is time barred by 27 days. Office note was also to this effect. The departmental representative however submitted that the delay should be condoned in view of the application for condonation of delay dated 14/17th December, 1984 and the ....