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2009 (3) TMI 2 - SC - CustomsApplication for waiver – appellant’s submission that case has not been heard on merits, and the effect of Rule 16(a) of C & CE Duties Drawback Rules, 1995 have not been considered, is without any substance - question of applicability of Rule 16(a) could have been gone only into the appeal filed before CEGAT - appellants adopted various dilatory methods - present appeal is abuse of the process of law - conduct of the appellant disentitle them from any relief - therefore this appeal is dismissed
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