2004 (8) TMI 591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C. Mani, JDR, for the Respondent. [Order]. -  This appeal is against an order passed by the Commissioner (Appeals) dismissing an appeal of the appellants in terms of the Supreme Court's ruling in C.C.E. v. Electrolytic Foils Ltd. - 1997 (91) E.L.T. 543 (S.C.). The Consultant for the appellants submits that, as their factory was defunct, none of the notices of hearing issued by the Comm....