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2013 (8) TMI 889 - CESTAT MUMBAIExtract: .......the application to the CoD had already been rejected. It dealt with a situation where the CoD clearance was not produced. Therefore, the facts are different and distinguishable. 5. In view of the above, we do not find any merit in the application for restoration of appeal. Accordingly the same is dismissed. (Operative part pronounced in Court)
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