2000 (4) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;The respondents, vide letter dated 26-2-2000, made a request to decide the appeal on merits. Therefore, the appeal is being taken up for hearing in the absence of the respondents. 2. The revenue filed this appeal against the Order-in-Appeal, dated 27-5-1999 passed by the Commissioner (Appeals). 3. Brief facts of the case are that the respondents are engaged in the manufacture of b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f duty and they also utilised the credit, which was in R.G. 23C Pt. II at the time when they out of the Modvat scheme on 31-3-1996. The adjudicating authority confirmed the demand on the ground that the credit, which was in balance on 31-3-1996, when respondents opted out of Modvat scheme, lapses. The respondents filed the appeal and the same was allowed. 4. Ld. D.R., appearing on behalf of ....