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2003 (3) TMI 249 - AT - Central ExciseExtract: .......he Commissioner (Appeals) is debarred from exercising powers and discharge the duties conferred on the Central Excise officer. Since Rule 173M gives powers to the Commissioner to extend the period, the Commissioner (Appeals) is not empowered to condone the delay. We, therefore, set aside the impugned order and allow the appeal filed by the Revenue.
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