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2003 (12) TMI 432 - CESTAT, NEW DELHIExtract: .......had been granted by the Hon rsquo ble High Court and if any extension was required, they should have approached the Hon rsquo ble High Court. In view of this, learned Commissioner (Appeals) has rightly dismissed the Appeal as time barred. In view of this, there is no merit in the Appeal which is dismissed. The stay petition also stands disposed of.
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