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2004 (12) TMI 135 - CESTAT, NEW DELHIExtract: ........ From para 4 of the application it is clear that delay is not on account of any acceptable grounds. The present appeal has been filed only to take advantage of the subsequent decision by this Tribunal. Condonation of delay cannot be allowed in these circumstances. The applications for the same is rejected. In view of this, appeal does not survive.
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