2008 (5) TMI 581

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..... spondent. [Order]. -  The 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 sh .....

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..... placed before the Assistant Commissioner, 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 all .....

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