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2005 (1) TMI 426 - CESTAT, NEW DELHIExtract: .......e were sufficient cause which prevented the appellant from filing the appeal within the period of limitation. 2. emsp The mere fact is that the relevant papers were misplaced, is not sufficient cause for not filing the appeal within the period of limitation. Therefore, the C.O.D. application is dismissed. Consequently, the appeal is also dismissed.
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