2003 (11) TMI 104

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..... r and learned Counsel for the respondents. 2. The petitioners have prayed for a mandamus directing the CEGAT, New Delhi to decide their appeal without insisting on any pre-deposit of the central excise duty assessed and to stay the recovery proceedings during the pendency of the appeal. 3. It appears that petitioner has filed an appeal before the CEGAT, which is pending, and the CEGAT has passed .....

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..... over two years ago. It seems that it has been deliberately not challenged specifically in this writ petition for the obvious reason that, had it been challenged we would have dismissed the writ petition on the ground of laches. At any event, the relief claimed in this writ petition in substance amounts to challenge to the order dated 5-10-2001 and such challenge is highly belated as already mentio .....

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