2008 (5) TMI 581

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..... e issue involved in all these appeals is the refund of duty claimed by the appellants in respect of the goods sent under AR-3 as per the procedure laid down under Notification No. 47/2001-CE (NT), dated 26-6-01 and the Board s Circular No. 579/16/2001-CX, dated 26-6-01. 2. After hearing both the sides, I find that the appellants did not file any reply to the show cause notice issued to them nor .....

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..... er, I set aside the impugned order and remand all the appeals to the original adjudicating authority for fresh decision. Needless to say that the appellants would file their reply within a period of 2 months from the date of receipt of this order and would attend the personal hearing without asking for unnecessary adjournment. 4. All the appeals are allowed by way of remand. (Pronounced in the .....

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