DEWAN RECLAIM RUBBER Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the demand was confirmed on the ground that their application for remission of duty has already been rejected and the appellants have not filed any appeal against that order.

(3.) THE learned Counsel appearing on behalf of the appellants submitted that the order in respect of the rejection of their refund application has not been served on the appellants and they were not aware whether their application for remission of duty is rejected.