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2002 (8) TMI 109 - HC - Central ExciseExtract: .......e the Commissioner (Appeals) was to be heard on merits of the case. 10.In view of the above, the order dated 26-6-2002 is set aside with a direction to decide the application for condonation of delay in the light of above observation and then hear the appeal on merits in accordance with the law. 11.The writ petition is allowed. No order as to cost.
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