2003 (8) TMI 271

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.... Respondent. [Order]. - The Revenue has filed the present appeal against the order of Commissioner of Central Excise (Appeals) vide which he has allowed the respondents' appeal in respect of their refund claim of Rs. 35,137/-. The respondents are absent in spite of today's notice of hearing having been sent to them. Accordingly I have heard Shri N.K. Mishra, ld. JDR. 2. Commissioner ....

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.... case the said allegation was not there in the show cause notice and as such he has observed that the impugned order travelled beyond the scope of the notice. As regards the second point he has concluded that there is no requirement of Rule 173L to the effect that the remade goods should be cleared within a period of six months from the date of entry. It is sufficient if the goods are remade withi....