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2005 (8) TMI 602 - AT - CustomsExtract: ....... as held by the Delhi High Court in the case of M.R. Tobacco Pvt. Ltd. v. Union of India 2004 (178) E.L.T. 137 (Del.) . Their Lordships also held, in that case, that any delay not condonable by Commissioner (Appeals) was not condonable by this Tribunal either. 4. emsp In the result, the appeal gets dismissed. (Dictated and pronounced in open court)
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