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2006 (9) TMI 469 - CESTAT, CHENNAIExtract: .......no different in regard to lsquo deputation. rsquo Hence we have to accept learned counsel rsquo s submission that the delay of appeal has not been explained at all, let alone to the satisfaction of the Tribunal. 4. emsp In the result, the COD application is dismissed. Consequently, appeal also gets dismissed. (Dictated and pronounced in open court)
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