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2012 (12) TMI 500 - AT - Central ExciseCondonation of Delay of one and a half year - Held that:- The cause shown for delay that the Committee of Commissioners took a mistaken view of the law that the judgment of Hon’ble Supreme Court dismissing the civil appeal did lay down the law and confirmed the legal position settled by the Tribunal in the case of CCE, Hyderabad v. Priyanka Refineries Ltd. (2009 (5) TMI 419 - CESTAT, BANGALORE) is not sufficient to accept as Committee of Commissioners has accepted the impugned orders of Appellate Commissioner after considering all the aspects of the matter - Application for condonation of delay was dismissed as time-barred - against the appellant.
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