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2006 (12) TMI 390 - CESTAT, CHENNAIExtract: ....... accepted and such acceptance had become final and binding on the Department. Hence there was no question of keeping any issue open by filing appeal. 3. emsp In the result, the appeal gets dismissed for want of cause of action rather than on the ground of limitation. The application also gets dismissed. (Order dictated and pronounced in open Court)
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