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2008 (2) TMI 722 - CESTAT, NEW DELHIExtract: .......he place of import, we do not think the appellant can plead hardship and difficulties. The adjudication proceedings took place at Mumbai and the appeal should have been filed there. 5. emsp In the facts and circumstances, let the record of the appeal be transferred to the Regional Bench at Mumbai for needful. (Dictated and pronounced in open Court)
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