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    <description>The Judge granted the appellants the opportunity to have their appeal heard before the lower appellate authority, ensuring the appeal would be decided on its merits in compliance with the Central Excise Act. The Commissioner (Appeals) was directed to provide the appellants with another opportunity to be heard, with failure to comply resulting in the revival of the Commissioner (Appeals)&#039;s order.</description>
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      <description>The Judge granted the appellants the opportunity to have their appeal heard before the lower appellate authority, ensuring the appeal would be decided on its merits in compliance with the Central Excise Act. The Commissioner (Appeals) was directed to provide the appellants with another opportunity to be heard, with failure to comply resulting in the revival of the Commissioner (Appeals)&#039;s order.</description>
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