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2012 (10) TMI 413 - AT - Central ExciseRestoration of appeal – delay in filing appeal - non-compliance with the requirement of pre-deposit – Held that:- Only 50% of the amount required to be deposited has been deposited and restoration application has been filed after 4½ years. Because of the inordinate delay in filing the restoration application, the arguments regarding merits of the case cannot be considered without considering the plea of ld. SDR about delay in filing the application - application filed with such a delay for restoration of appeal, cannot be considered
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