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2009 (3) TMI 696 - CESTAT, AHMEDABADExtract: .......of the view that the delay in filing present ROM application is not required to be condoned. COD application is, accordingly, rejected. As a result, ROM application is dismissed as barred by limitation. (Dictated and Pronounced in Court) Note Text corrected as per Corrigenda Published in 2009 (244) E.L.T. 496 (21st December, 2009 - Vol. 244 Part 3)
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