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2004 (10) TMI 414 - AT - Central ExciseExtract: ....... that the appeal, filed by the Appellants was maintainable before the Commissioner (Appeals). Accordingly, we set aside the impugned order and remand the matter to the Commissioner (Appeals) with direction to decide the matter on merit after affording a reasonable opportunity of hearing to the appellants. The appeal is disposed of by way of remand.
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