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2002 (10) TMI 654 - AT - CustomsExtract: .......e, the impugned order of the Commissioner (Appeals) is set aside and the matter is sent back to the Commissioner (Appeals) to decide the condonation of delay in filing the appeals by the appellants in accordance with law and thereafter the appeals after hearing both the sides. 6. emsp As a result, both the appeals are thus allowed by way of remand.
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