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2014 (1) TMI 220 - CESTAT KOLKATACondonation of delay – Delay of more than 4 years – Held that:- The claim of the Applicant was already mentioned in their application filed with this Tribunal on 18.10.2010 - they have filed an affidavit in support of the applicant that the order was never received by them prior to 14.07.2010 - the Revenue could not establish that the order was communicated to the applicant prior to 14.07.2010 - there was no reason to keep the Miscellaneous Application pending awaiting report from the Commissionerate – Delay condoned – Decided in favour of Assessee.
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