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2004 (5) TMI 198 - AT - CustomsExtract: ....... rejecting their appeal as non-maintainable by Final Order No. 1849 to 1850/2001. There is no merit in the submission made by ld. Counsel. The rejection of their appeal as time barred by Commissioner (Appeals) is a correct one and does not require to be interfered with. Hence, both the stay applications and appeals are rejected as non-maintainable.
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