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2005 (7) TMI 171 - CESTAT, MUMBAIExtract: .......tactics adopted by the appellant cannot be appreciated. 3. In view of the foregoing, we do not find any justification for restoration of the appeal. For the above decision, we also refer to the Tribunal s decision in the case of New India Electrical Industries reported in 2003 (157) E.L.T. 396 2004 (60) RLT 150 (CESTAT-Delhi). (Pronounced in Court)
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