2000 (5) TMI 299

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.... [Order]. -  When this appeal was called in Court today, none appears for appellants. However, vide letter dated 19-5-2000, Advocate for Appellants Shri Ramesh Ananthan requests for decision on merits and makes the following submissions :- "Due to the fact the Appellants company is not running and has ceased its operations, it could not make arrangements for attending the hearing on the....

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....fficer. In this case, the appellants have taken credit on their own and that too erroneously. They had been told to rectify the matter by paying the duty in the PLA and taking the credit back in their Modvat account. Even if the unit is closed, that by itself is not a ground for not honouring the demand in this matter. Therefore, he submits that there is no merit in the appeal and the same be dism....