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2008 (2) TMI 390 - CESTAT AHMEDABADDelay in filing the appeal - appellant’s factory was sealed by the Customs – impugned order was served upon the appellant by fixing the same on the outside of the factory premises - it is the appellant’s case that the entire documents were lying inside the factory, thus making and filing the appeal was impossible for them - It is also on record that Director of the appellant was under detention during the period - late filing of the appeal is not on account of any lapse on the part of the appellant - COD applications allowed
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