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2007 (4) TMI 536 - CESTAT, AHMEDABADExtract: .......ited by the appellants and, as such, delay in filing of appeal could not be dilatory tactics on behalf of the appellants so as to be benefited by such delayed filing of appeal. As such, by accepting the reasons forwarded as satisfactory, we condone the delay in filing the present appeal and allow the COD application accordingly. (Dictated in Court)
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