Appeal Dismissed Due to Previous Adjudication on Modvat Credit; Appellants Absent at Proceedings.

The Appellate Tribunal CEGAT Bangalore dismissed the appeal as not maintainable, citing that the issue concerning Modvat credit had been previously adjudicated in an earlier order. The appellants failed to appear for the proceedings. The judgment was delivered in open court by the presiding member.

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The Appellate Tribunal CEGAT Bangalore dismissed the appeal as not maintainable due to the issue relating to Modvat credit, which had already been considered in an earlier order. No appearance was made on behalf of the appellants. The judgment was pronounced in open court by Shri G.A. Brahma Deva.

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