2000 (7) TMI 769 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai dismissed a Revenue appeal against Order-in-Original No. 104/92. The Commissioner dropped proceedings against the respondents as the Revenue failed to prove that certain units were dummy units. The Tribunal directed the Commissioner to serve notices, but the respondents were found not in existence. The appeal was dismissed following the Apex Court judgment in a similar case where the unit had closed down, and the respondents could not be served.