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2004 (12) TMI 103 - HC - Central ExciseExtract: .......hat the appeal will be deemed to be pending on the date of the declaration and the rejection of the declaration on that ground would be invalid. This is precisely what the learned single Judge has held. No fault can thus be found with the order under appeal. 3.In the result, the writ appeal fails and the same is dismissed with no order as to costs.
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