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2001 (8) TMI 199 - AT - Central ExciseExtract: .......of appealable order. Therefore the lower appellate authority ought to have heard the case on merits. Since this has not been done, we set aside the impugned order and remand the case for hearing on merits to the Commissioner (Appeals), after dispensing with the requirement of predeposit of differential duty. 3. The appeal is thus allowed by remand.
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