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2007 (2) TMI 560 - CESTAT, MUMBAIExtract: .......m to exemption notification. 11. emsp In as much as, second appeal is only an extended limit of the first appeal and having held that the earlier order had become final and the delay being considerably long, does not call for condonation, we dismiss stay petition as also both the appeals. COD application also gets disposed of. (Pronounced in court)
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