1998 (2) TMI 312

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..... [Order per : P.C. Jain, Member (T)]. When the matter was called, one Shri A.K. Thakurta has appeared holding himself as a Consultant for the appellant before us. On perusing the Power of Attorney given by the appellant in the name of Shri A.K. Thakurta, we have enquired from him as to how he is an authorised representative in terms of the provisions of the Central Excise Act, 1944. He submi .....

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..... se. 1.2. We further observe that the appellants were given a date of hearing for today on the last date of hearing on 5-1-1998 when Shri S.K. Seth, Accounts Officer appeared before us. The similar plea was given by Shri S.K. Seth that the appellant s factory was under lock-out for a long period and they have not been able to get any papers. Time was given to the appellant on the last date of hea .....

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