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2004 (5) TMI 444 - CESTAT, BANGALOREExtract: .......t in their approach. The delay in inter-departmental movement of files has held to be not a cause to condone the delay as held in the case of Union of India v. Tata Yodogawa Ltd. There is no merit in these applications for condonation and the same requires to be rejected. CoD applications are rejected and as a result the appeals are also dismissed.
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