2000 (3) TMI 114

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....er : Jyoti Balasundaram, Member (J)]. - The above appeal was decided on merits against the assessees vide Final order No. 695/99-B dated 16-6-1999 holding that the assessees were not entitled to refund of duty paid during the period 1-4-1999 to 31-7-1999, since they had collected the duty from their customers M/s. Kerala State Electricity Board and hence had passed on the duty burden to their cust....

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....order passed on merits, if the Tribunal finds that there was sufficient cause for non-appearance of the assessees. He cites the decision of the Hon'ble Supreme Court in the case of J.K. Synthetics Ltd. v. C.C.E. - 1996 (86) E.L.T. 472 (S.C.) = (1996) 6 SCC 92 in support of his contention and the decision of the Tribunal in the case of Mysore Paper Mills v. C.C.E. Bangalaore - 1999 (108) E.L.T. 524....

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....non-appearance and therefore, decline to set aside the dismissal order. 5. The case law cited by the learned Counsel is distinguishable. In the case of Mysore Paper Mills, cited supra, the Bench was satisfied with the explanation given for non-appearance on the date fixed for hearing of the appeal which was decided and dismissed on the same date, namely that the appeal had been transferred f....