2002 (8) TMI 611

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..... S. Kang, Member (J)]. - Appellants made a request to decide the appeal on merits. 2. Heard ld. D.R. and perused the appeal papers. 3. Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The contention of the appellants is that the adjudicating authority, before passing the order, had not granted an opportunity of hearing to the appellants. T .....

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