2003 (9) TMI 82

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....by the Customs, Excise and Gold (Control) Appellate Tribunal dated 19th December, 2002. The Tribunal was hearing an appeal against an order dated 23rd April, 2002 passed by the Commissioner of Central Excise (Appeals). By that order the Commissioner (Appeals) had merely dismissed the appeal because pre-deposit was not made. The Commissioner (Appeals) had not gone into the merits. Therefore, the on....