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2003 (4) TMI 176 - AT - Central ExciseExtract: .......In view of this the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the matter on merit after affording a reasonable opportunity of hearing to the Appellants. As the dispute relates to import in October, 1999 it will be appreciated, if the appeal is decided expediously by the Commissioner (Appeals).
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