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2004 (9) TMI 400 - CESTAT, MUMBAIExtract: .......ong delay. We also note that the Hon rsquo ble High Court of Gujarat had directed furnishing of bank guarantee and since that was not complied with, the notice was discharged in the special civil application filed by the appellants. 3. emsp In view of the above, there is no reason for restoring the appeal, therefore, we dismiss the ROA application.
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