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2004 (6) TMI 200 - CESTAT, KOLKATAExtract: ....... did not care to know the outcome of the case for more than fourteen years. We do not find any justifiable ground for condonation of delay. The Commissioner (Appeals) was right when he rejected the appeal as time-barred. We uphold the Order of the Commissioner (Appeals), and the appeal is accordingly rejected. Stay Petition also stands disposed of.
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