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2014 (1) TMI 422

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.... a common order and hence they are taken up together for disposal. 2. The applicants have filed these COD applications for condoning the delay of 48 days involved in the filing of the appeals. 3. Heard both sides and perused the records. M/s. Burn Standard Ltd. was a Government of India undertaking which was taken over by M/s. SAIL Refractories Co. Ltd., which is a subsidiary of M/s. SAIL. After....