2017 (8) TMI 305

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....esent for the appellants despite notice. The Appeals have been listed on several occasions and all these occasions none appeared, nor there was any request for adjournment. Heard the Ld. AR for the Revenue. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Rubber Products which were used in Automobile Industry. During the period July 2001 to January....

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.... rejected their Appeal. Hence, the present Appeal. 3. Ld. AR for the Revenue submits that both the authorities below have categorically recorded an observation that the appellant had failed to maintain any records in the receipt and disposal of the rejected goods on which credit was availed by them under Rule 16 of Central Excise Rules, 2002; also they failed to establish that re-processing of re....