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2000 (4) TMI 691 - COMMISSIONER OF CENTRAL EXCISE & CUSTOMS (APPEALS)Extract: .......stands settled and there was no scope to file the review appeal almost after 10 months of the issue of certificate of settlement. Therefore, without going into the merits of the case, on this ground alone, I find that the appeal is not maintainable under the law. 23. emsp In view of above, I reject the Department rsquo s appeal as non-maintainable.
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