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2008 (6) TMI 89 - CESTAT NEW DELHIApplications for condonation of delay of 1460 days in filing the appeals - applicant submits that the applicant deposited the tax according to the Adjudication order, thereafter, the applicant found new facts (i.e. agreement between the parties) which was not placed before the Commissioner (Appeals). He submits that in view of the agreement, demand of tax is not sustainable - delay in filing the appeals as the applicant found new facts, cannot be a sufficient reason – application rejected
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