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2001 (10) TMI 483 - AT - Central Excise

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's application to condone a 64-day delay in filing an appeal against the Commissioner (Appeals) order. The delay was not considered justifiable due to internal file movements, leading to the dismissal of the appeal. (Case citation: 2001 (10) TMI 483 - CEGAT, Kolkata)

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