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2003 (7) TMI 525 - AT - Central ExciseExtract: .......e, the impugned order of the Commissioner (Appeals) is set aside and the delay in filing the appeal by the appellants is condoned. The Commissioner (Appeals) is directed to hear the appeal on merits and to afford proper opportunity of hearing to the appellants before deciding the appeal on merits. 5. emsp The appeal stands allowed by way of remand.
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