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2005 (8) TMI 161 - CESTAT, CHENNAIExtract: ....... the application within the period stipulated under Rule 22 ibid. Accordingly, we condone the delay. After examining the legal heirship certificate produced by the applicants, we allow their application for impleadment as well. The Registry should take appropriate steps in terms of Rule 22 (as amended). (Order dictated and pronounced in open Court)
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