2005 (8) TMI 424

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.... the Respondent. [Order]. -  No representation for the appellants despite notice, nor any request of theirs for adjournment. Having examined the records and heard ld. SDR, I am of the view that the appeal itself requires to be summarily disposed of. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2.  The appellants are manufacturers of polyeste....

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....Appeal No. 237/2004-C.E., dated 30-4-2004 passed by the lower appellate authority. 3. Ld. SDR submits that this appeal is barred by the first proviso to sub-section (1) of Section 35B. She also points out that, in the preamble to the impugned order, Commissioner (Appeals) had given correct advice to the assessee to move the Central Government, if aggrieved, under Section 35EE of the Centra....