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2003 (11) TMI 431 - AT - Central Excise

2021 (9) TMI 585 - AT

The Appellate Tribunal CESTAT, Mumbai, in Citation 2003 (11) TMI 431, condoned the delay in filing the appeal before the Commissioner (Appeals) and remanded the case for a fresh decision on merits after providing a reasonable opportunity for the appellants to be heard.

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