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1997 (12) TMI 446 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi allowed the appeal by way of remand, condoning any delay in filing the appeal and directing the Commissioner (Appeals) to decide the issue on merit. The department was directed not to auction confiscated goods during the appeal's pendency. (1997 (12) TMI 446 - CEGAT, New Delhi)
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