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2007 (8) TMI 637 - AT - Central ExciseExtract: ....... finding on the appeal itself, rejection of the appeal is improper. Hence, the impugned order is set aside and the appeal is remanded to the lower Appellate Authority for passing a proper speaking order after giving adequate opportunity of hearing to the appellants. The appeal is allowed by way of remand. (Dictated and pronounced in the open Court)
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