2006 (11) TMI 407

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.... the Respondent. [Order]. - When the case was called none appeared on behalf of the respondents in spite of notice. Heard learned Departmental Representative. The Revenue filed this appeal where the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the show cause notice is issued to the appellants for demand of duty. In reply to the show cause the res....

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....der Rule 49 of the Central Excise Rules, only the Commissioner of Central Excise is empowered to grant the remission of duty and in the present case as respondents has not filed any application for remission, therefore, the impugned order is not sustainable. 2. In this case the show cause notice was issued for demanding duty in respect of the excisable goods. In reply to the show cause not....