2013 (10) TMI 141

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....sarwani, Additional Chief Standing Counsel, for the Respondent. ORDER Heard Shri A.P. Mathur, learned counsel for the appellant and Shri S.P. Kesarwani, learned Additional Chief Standing Counsel appearing for the respondent. 2.  The appeal is admitted on the question as framed at page No. 14 of the memo of appeal. 3.  This appeal under Section 35G of the Central Excise Act, 1944 has ....

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....mpugned order. The Tribunal while rejecting the application of the appellant has observed as follows in paragraph 4 : "I have carefully considered the submissions from both the sides and perused the records. The records show that the notice had been sent to the respondent but the same had been returned back with the remarks that "there is nobody in the factory" implying that the factory is closed....