2000 (8) TMI 384

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.....L. Peeran, Member (J)]. - This is a Revenue appeal against the OIO No. 67/96, dated 18-12-1996 passed by Commissioner of Central Excise, Hyderabad dropping the proceedings initiated in the show cause notice. The Board of Revenue being aggrieved with the said order has filed this appeal. 2. Respondent have not been served notice in the matter through normal delivery course adopted by the C....

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....nment notice received from you is returned herewith." From the above, it is very clear that the whereabouts of the respondent were not traceable. We notice that the case cannot be proceeded against them in view of the fact that the Apex Court judgment in the case of CCE, Hyderabad v. Electrolytic Foils Ltd. reported in 1997 (91) E.L.T. 543 (S.C.) has dismissed such appeals for want of prosecution....