2005 (7) TMI 691

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..... for the Petitioners and for the Respondents. The learned counsel for the Respondents waives the service. By consent taken up for final hearing at this stage. 2. By this Petition, the Petitioners are challenging the order dated 7th October, 2003 passed by CESTAT, refusing to entertain the Appeal on the ground that the Commissioner of Central Excise (Appeals) has dismissed the Appeal on the groun .....

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..... o have rejected the Appeal only on the ground that it is time barred. The CESTAT should have decided the matter on its own merits. Under the circumstances, we do hereby quash and set aside the order dated 7th October, 2003 of CESTAT and also the subsequent order and remand the matter back to CESTAT to hear the aforesaid Appeal No.E/263 of 2003 strictly on its own merits in accordance with law. The .....

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