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2019 (6) TMI 64 - CESTAT BANGALORECondonation of delay of 3 years and 44 days in filing the appeal - Section 35B(7) of Central Excise Act, 1944 - HELD THAT:- The applicant filed a Restoration of Appeal application on 03.01.2018 for Restoration of Appeal which was dismissed as withdrawn by him and Tribunal dismissed the said application vide M.O. No. 20444/2018 dated 20.03.2018. Thereafter, the applicant has filed the present appeal along with COD application seeking condonation of delay of 3 years and 44 days in filing the appeal. Instead of challenging the decision of this Tribunal dismissing his ROA application vide order dated 23.02.2018 appellant has filed the present appeal on the same grounds which were filed earlier with a prayer to condone the delay of 3 years and 44 days. The application seeking condonation of delay of 3 years and 44 days is dismissed - application for COD dismissed.
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