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1999 (12) TMI 811 - CEGAT, NEW DELHIExtract: .......se (Appeals). Therefore, the impugned order dismissing the appeal for non-compliance under Section 35F of the Central Excise Act is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the appeal afresh on merit after affording an opportunity of personal hearing to the appellants. The appeal is disposed of in above terms.
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