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2013 (1) TMI 410

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....er : Mr. M.V. Ravindaran;   This 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....

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....ave heard before passing the order. In view of the 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 t....