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2004 (7) TMI 527 - CESTAT, NEW DELHIExtract: .......0 days (60 days 30 days). Hence as the appellants were in the process of payment of duty and releasing the goods from Customs authority, therefore, the delay is condonable. The impugned order is set aside and this appeal remanded to the Commissioner (Appeals) to decide the appeal on merit after affording an opportunity of hearing to the appellants.
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