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1993 (2) TMI 113 - HC - Central ExciseExtract: .......pointed out that the Tribunal has not disposed of the case on merits the petitioner has not made out a case for entertaining the belated appeal and the Tribunal cannot ignore the provisions of the Act in particular Sections 35B(3) and 35B(5). 6.In the result, this writ petition fails and it is dismissed. However, there will be no order as to costs.
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