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2004 (9) TMI 280 - AT - Central ExciseExtract: ........ Collector of Central Excise (supra) wherein the delay was not condoned, is applicable to the facts of this case. Taking into consideration the overall facts and circumstances, we are not inclined to condone the delay of 1454 days. The COD application is rejected and as a result the appeal is also rejected. (Pronounced in open Court on 22-9-2004).
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