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2001 (4) TMI 113 - AT - Central ExciseExtract: .......ith law. Since the issue was a long pending one, Commissioner (Appeals) is directed to pass final order in the appeal as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this order. We make it clear that he must afford reasonable opportunity of being heard to the appellant before passing final order.
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