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2004 (8) TMI 484 - CESTAT, KOLKATAExtract: .......nd that there is no explanation for the delay of nearly three years. We, therefore, dismiss the captioned Miscellaneous Application filed by the applicant/appellant-company. Since the M.A. is not allowed, the Appeal (along with the Stay Petition which were already closed for statistical purposes on 20-5-99, are not restored to its original numbers.
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