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2001 (5) TMI 701 - AT - CustomsExtract: ....... activity of the factory as to why they have not file the appeal in time. The reason given not being sufficient and in view of the Apex Court judgment in the case of Tata Yodogawa and other Tribunal judgments cited supra, there is no merit in this application and hence the COD application is rejected. As a consequence, the appeal also is dismissed.
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