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2011 (1) TMI 209 - AT - Central ExciseDelay in filing appeal - appellant was arrested by Sales Tax authority in connection with sales tax case on 4.9.09 and was in jail upto 26.2.10, thereafter, the advocate was contacted, appeal was prepared and filed on 27.4.10 - applicant was in jail when the order was passed and the appeal stand filed within a period of two months of his release from jail – Delay condoned
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