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2010 (1) TMI 385 - CESTAT, NEW DELHILimitation- It is the case of the applicants that they had, in fact, filed the appeal on 23rd August, 2004. However, the same was not in accordance with the procedure prescribed under the Cestat (Procedure) Rules in relation to the appeal and, therefore, the applicants were directed under memo dated 27th September, 2004 to remove the defects. There was no staff present at the factory premises as the factory was closed since 2000. Being so, the applicants did not remove the defects in the appeal memo. Held that- The fact remains that the correspondence sent at the factory address was duly received by the applicants. It is also to be noted that the appeal sought to be filed by the appellants also discloses the same address which was disclosed in the appeal filed in 2004. It is not the case that the CESTAT has sent the defect memo on the address different from the one disclosed in the appeal memo. For the reasons stated above, therefore, we find no case having been made out for condonation of delay and hence the application is dismissed.
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