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2010 (5) TMI 456 - CESTAT, NEW DELHIcondonation of delay – limitation – copy of order was received by the appellants, the same was misplaced and it was not traceable - appellants had already paid the entire duty amount and the interest payable thereon to the Department much prior to the disposal of the matter by the adjudicating authority - undisputed fact that they had also paid 25% of the total penalty amount leviable based on the duty liability - order nowhere discloses consideration of the matter on merits and the same has been dismissed merely on the bar of limitation - appellants had disclosed sufficient cause for condonation of delay in the matter and hence the impugned order on this ground itself cannot be sustained and is liable to be set aside
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