1996 (9) TMI 275

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.... Respondent. [Order per : G.A. Brahma Deva, Member (J)].-  Case called. None appeared on behalf of the appellants nor we find any request for adjournment. On going through the issue involved in this case, we felt that the matter can be disposed of on merits in the absence of the party. Accordingly, we proceed to pass this order after hearing Shri G.D. Sharma, learned JDR for the Revenue....

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....he same is reproduced below :- "I have carefully considered the submission made in the E.A. 2 application as well as the submissions made by the Respondents M/s. Amod Stampings. After going through both ground of the case, application under Section 35B(4) and cross-objection memo and arguments made during personal hearing, it is observed that the Respondents sold laminations to various parties ....