2008 (9) TMI 792

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....for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. Shri N. K. Chowdhury, ld. Advocate appearing for the appellants states that the lower appellate authority has rejected the appeal of the appellants on the sole ground that they have not complied with the order of pre-deposit under which the appellants were asked to pay 50% of the duty amount. He state....

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....emsp;Heard the ld. DR for the Department who states that the appellants have merely asked for a remand of the appeal and hence the same may be remanded for redecision by the lower appellate authority in the light of the cited Tribunal's decision upheld by the Hon'ble Supreme Court. 3. After hearing both sides, we find that the original authority has merely relied on a Board's Circular ignori....