2002 (8) TMI 145

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.... per : V.K. Agrawal, Member (T)]. - When the matter was called, no one was present on behalf of the appellant M/s. Sidwal Refrigeration Industries P. Ltd. in spite of notice. The appellant under their letter dated 31-7-2002 have requested for adjournment as their Counsel had suddenly fallen ill. We observe that the appeal when it was posted for hearing on earlier occasion, the appellants even at t....

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....Section 35(1) of the Central Excise Act. Ld. Departmental Representative, further, mentioned that this letter is neither the demand nor an order to pay the duty of excise as Superintendent had merely communicated the audit objection with a request to pay the duty. The appellants in their appeal memo have submitted that the Superintendent's letter is an appealable order and in support of which they....