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

....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 Commissioner (Appeals) was received by them. ....