INDIA ROSIN INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against the impugned Order -in -Appeal Nos. 371 to 380/98 dated 6 -5 -98 by which the Commissioner (Appeals), has remanded the matter, for de novo consideration to the lower authority, regarding the refund claim of the appellants.

(2.) THE ld. Counsel has contended that the revenue filed an appeal only on the strength of the noting recorded by the Assistant Commissioner on the file allowing refund of the duty amount, to the appellants, whereas an appeal could be filed only against the detailed order of the Assistant Commissioner which was yet to follow. Therefore the impugned order of the Commissioner (Appeals) allowing the appeal of the revenue should be set aside.

(3.) ON the other hand, ld. JDR has reiterated the correctness of the impugned order.