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 Food
 Best  Dessert
 
  Eli's 1411 Third Avenue, at 80th Street
 212-717-9798
 
 Lemon-Meringue Layer Cake
 We're still not sure whether it's a lemon layer cake  it's a mile high  or a lemon-meringue pie, and judging by its name, neither is Eli. You decide.     GILLIAN DUFFY
 
 
 See Also
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