2015 (3) TMI 1228

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..... ment, inasmuch as the Senior Counsel is busy elsewhere. 2. The learned Assistant Commissioner (AR) appearing for the Revenue submits that the appeal has been dismissed as non-maintainable by the lower appellate authority, inasmuch as the appeal has been filed beyond the condonable period of thirty days. Therefore, in view of the decision of the Hon'ble Apex Court in the case of Singh Enterprises .....

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