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2001 (3) TMI 489 - AT - Central ExciseExtract: .......ssees before him and the appellate authorities above him would not be able to ldquo hear rdquo his mind. On this count I find that this order is defective. The appeal is allowed. The order is set aside. The proceedings are remanded back to the Commissioner (Appeals). He shall allow the assessees to appeal before him and if they desire to have their
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