2003 (3) TMI 508

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..... t. [Order per : S.S. Kang, Member (J)]. Appellants filed these appeals against the common Adjudication Order. 2. Heard both sides. 3. Appellants filed the appeals before the CEGAT against the duty demand and for imposition of penalty and the Tribunal vide Final Order Nos. 251-253/2001-B, dated 8-5-2001 [2001 (135) E.L.T. 857 (Tri.)] remanded the matter to the adjudicating authority t .....

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..... ioner of Central Excise in the present impugned order had not complied with the direction given in the remand order. Therefore, the impugned order is set aside and the matter is remanded to the adjudicating authority again to recalculate the duty on depreciated value of the goods in view of the remand order passed by the Tribunal and also after affording an opportunity of hearing to the appellants .....

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