2002 (10) TMI 394

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.... Shri Munir Ahmed, JDR, for the Respondent. [Order]. - This is an appeal filed by the party with reference to Order-in-Appeal No. 58/2000, dtd. 21-7-2000 passed by the Commissioner (Appeals), Cochin. 2. The appellants, M/s. Elgitread (India) Ltd. are engaged in the manufacture of Procured Tread Rubber falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985.....

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....ere not in the colour prescribed under Rule 57GG. It was also held by the authorities below that since the party has not filed any reply to the letter of the Superintendent, the refund as such is not permissible. 4. Shri Shivadass submitted that the orders passed by the authorities are not sustainable in the eye of law since no Show Cause Notice has been issued for denial of the credit. On....