Dismissal of Modvat credit appeal upheld; Restoration Petition rejected due to absence and lack of interest.

The appeal for Modvat credit of Rs. 7,379.28 was dismissed at the admission stage. A Restoration of Appeal Petition was subsequently filed but was dismissed due to the appellants' consistent absence and lack of interest in pursuing the case.

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The appeal involved Modvat credit of Rs. 7,379.28 and was dismissed at the admission stage. The Restoration of Appeal Petition was filed but dismissed due to constant absence of the appellants and lack of interest in pursuing the case.

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