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2002 (11) TMI 693 - AT - Central ExciseExtract: .......ound seeking for condonation of the delay. The Commissioner (Appeals) ought to have condoned the delay and heard the matter on merits. In view of the Bench accepting the grounds given by the appellant the impugned order is set aside and the matter remanded to Commissioner (Appeals) to decide the case on merits. Thus the appeal is allowed by remand.
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