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2000 (6) TMI 585 - CEGAT, CHENNAIExtract: ....... been held to be not a sufficient ground, the number of days of delay is immaterial in this application, therefore applying the ratio of the Apex Court judgment in Tata Yodogawa Ltd (supra) and the cited Tribunal decision in C.C.E. v. Moon Impex, the COD application is rejected and as a consequence, the stay application and the appeal are rejected.
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