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1999 (12) TMI 481 - CEGAT, NEW DELHIExtract: .......taken as a ground for seeking condonation of delay in filing the Appeal. I, therefore, reject the Application for condonation of delay. 3. emsp Since the Appeal has not been filed within the period of three months as prescribed under Section 35B (3) of the Central Excise Act, 1944, the Appeal itself is not maintainable and is accordingly, rejected.
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