2013 (1) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal is directed against order in order in original No. F. No. VIII/Misc.-Shalu/MP/06/8191 dated 31.01.2011.   2. It is the claim of the learned counsel that they have filed application for remission of duty on the raw materials/ inputs/ packing materials received by them without payment of duty under CT-3 certificates as they were Export Oriented Unit. It is his submission that, in the fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e above, I set aside the impugned order and remand the matter to the Commissioner for fresh decision. Needless to say that the appellant would be given an opportunity to put forth their request.   5. When this matter was remanded in 2008, I find that the adjudicating authority i.e. the Commissioner did not find time till 31.01.2011 to call the appellant for hearing and considering his case o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Accordingly the impugned order is set-aside and matter is remanded back to the adjudicating authority. Needless to state that adjudicating authority will call the appellant or his advocate for personal hearing and consider all the submissions made at the time of personal hearing. Appeal is allowed by way of remand. (Dictated and pronounced in the Court)
Case laws, Decisions, Judgements, Or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X