1997 (2) TMI 303

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..... t. [Order]. Matter called. None for the Appellants. There is, however, a prayer for adjournment vide their letter dated 6th February, 1997 on the ground that their Consultant Mr. S.B. Endow is engaged in another case today. In the view I propose to take in this case, I do not consider it appropriate to adjourn the matter. 2.1 Briefly stated, the facts of the case are as follows :- 2. .....

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..... by the Revenue in the present proceedings. The Appellant herein has not succeeded before the lower authorities. 2.3 Hence this Appeal before the Tribunal. 3.1 I have heard learned SDR Shri K.K. Biswas for the Revenue against the Appeal of the Appellants herein. He has reiterated the findings of the lower authority wherein it has been held that utilisation of credit for payment of duty on aera .....

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