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2011 (10) TMI 751 - CESTAT NEW DELHIExtract: .......he wrong remedy was pursued by the appellant before the wrong forum and inasmuch as the appellant filed the appeal before the Tribunal immediately on papers being returned by Revisionary Authority, we consider the same as sufficient reasons for the delay. Accordingly, we condone the same and allow the COD application. (Pronounced in the open Court)
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