2008 (5) TMI 535

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing both the sides and on perusal of the record, I find that the appellants deposited the duty along with interest under protest pertaining to Audit objection. Subsequently, the issue was decided in favour of the appellants by the Hon ble Supreme Court and Board issued a Circular No. 721/37/03-C.E., dated 6-6-03 on the basis of the decision of the Hon ble Supreme Court. The Adjudicating Autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (Appeals). In any event, if it is seen that the appellant has not filed the impugned order of the Adjudicating Authority, they will be given an opportunity to file the order. Needless to say, the Commissioner (Appeals) shall give proper opportunity of hearing to the appellants. The appeal is allowed by way of remand. (Order dictated and pronounced in the open Court). - - TaxTMI - TMITax - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X