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2004 (6) TMI 112 - CESTAT, NEW DELHI
Extract:
.......iod of three months stipulated in Section 128 of the Customs Act, the appeals are not liable to be dismissed as time-barred. We, therefore, set aside the impugned order and remand both the appeals to Commissioner (Appeals) for deciding the same on merits in accordance with law and after affording reasonable opportunity of hearing to the Appellants.