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2004 (5) TMI 445 - CESTAT, KOLKATAExtract: ....... with the contention of the Advocate that this order was received by them on 7-7-2003. The appeal has been filed in this case on 21-10-2003. Thus, there is a delay of more than two months, which have not explained satisfactorily. In view of the above, we do not find any justification in condoning the delay and the appeal is rejected as time-barred.
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