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2000 (10) TMI 325 - AT - Central ExciseExtract: .......ondonation. The application itself states that the ratio of the impugned order was originally accepted but at a much later date on reconsideration, the decision was taken to file appeals. The change of mind of the Collector is not a ground for proving that the delay was caused by existence of sufficient grounds. 3. ensp These appeals are dismissed.
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