2000 (2) TMI 499

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..... This appeal has been filed by the Revenue against the order dated 30-1-1995 passed by the Collector dropping the proceedings and discharging the show cause notice dated 12-8-1991, against the respondents. 2. The facts giving rise to his appeal may briefly be stated as under : 3. The respondents are engaged in the manufacture of yarn falling under Chapters 52 and 55 of the CETA. They cleared 18 .....

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..... he proceedings. 5. Feeling dissatisfied with this order, the Revenue has come up in appeal before this Tribunal. 6. None has come present on behalf of the respondents. The notice sent to them for today s hearing had been received back with the remarks that the firm is lying closed. The matter being old one, we proceed to decide the appeal on merits after hearing Shri V.M. Udhoji, JDR. 6. We .....

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