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2003 (7) TMI 592 - CESTAT, NEW DELHIExtract: .......onsultant is not competent to file the COD applications on behalf of the appellants. The applications are not even supported by any affidavit. Therefore, all the COD applications, being legally not maintainable, are ordered to be dismissed. The appeals also stand dismissed being time-barred. The stay applications also stand disposed of accordingly.
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