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2001 (3) TMI 201 - AT - Central ExciseExtract: .......iew of the law laid down by the Hon ble Supreme Court, the marginal delay of one day (according to the Commissioner, seven days), is required to be condoned. Accordingly the impugned order is set aside and the matter remanded to the Commissioner (Appeals) to decide the appeal on merits expeditiously as the matter is an old one. Ordered accordingly.
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