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2017 (2) TMI 771 - AT - Central ExciseCondonation of delay - Held that: - no justification has been offered for the lapse of time in filing this appeal. The only ground appear to be withdrawal from the jurisdiction of the Tribunal to make itself subject to the jurisdiction of the Settlement Commission and the failure to secure relief - Non-compliance of the directions of the Settlement Commission by the officer to whom directions of the Commission was directed appears to have dictated this appeal before us. Such switching of jurisdictions is not in conformity with judicial propriety - application for COD dismissed.
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