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2003 (11) TMI 153 - AT - Central ExciseExtract: .......ontention to remand the matter to the Commissioner (Appeals) for de novo consideration to consider their case on merits without putting them on terms and without making them to pre-deposit any amount. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide on merits. Stay application also gets disposed of.
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