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The appellant has filed the present appeal for condonation of 23 days delay. The appellant is absent on call. Heard the ld. AR for Revenue and perused the record. In the condonation application, it is stated that the appellant had received the impugned order on 5th April, 2018 and accordingly the due date was on or about 4th July 2018 wherein the appeal is filed on 27th July 2018.