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TMI Blog2000 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... for appellants. However, vide letter dated 19-5-2000, Advocate for Appellants Shri Ramesh Ananthan requests for decision on merits and makes the following submissions :- Due to the fact the Appellants company is not running and has ceased its operations, it could not make arrangements for attending the hearing on the previous occasions. The same may be condoned. The issue in the above case is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neously. They had been told to rectify the matter by paying the duty in the PLA and taking the credit back in their Modvat account. Even if the unit is closed, that by itself is not a ground for not honouring the demand in this matter. Therefore, he submits that there is no merit in the appeal and the same be dismissed. 3. I have carefully considered these submissions and records of the case. Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit back in RG 23A Part II, they did not follow the same on the ground that the unit was not functioning. Even if the unit was not functioning, i.e. it was not producing excisable goods, it was still under excise control and the relevant account current and RG23A Part II were available with the appellants, therefore there is no force in this ground as pleaded by Ld. Advocate as noted above. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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