2002 (2) TMI 1093

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....ndent. [Order]. -  It is seen from the order sheets that several times the case has been adjourned giving as a last chance to the appellants. Even on 6-2-2002, it was recorded that the case is adjourned for today, as a last chance. Despite that the appellants have failed to appear either in person or through their Advocate. The appellants' Counsel has further made a request for adjournm....

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....Rs. 48,232/- out of the above amount of Rs. 79,650/-. A penalty of Rs. 80,000/- was also imposed on the appellants under Rule 173Q which was subsequently reduced to Rs. 50,000/- by the Commissioner (Appeals) in his order dated 19-5-99 and while upholding the order of the adjudicating authority, the Commissioner (Appeals) has recorded that in view of the provisions of Rules 57G, no credit can be ta....