2002 (8) TMI 611

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..... 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. This fact was admitted in the impugned order. .....

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