2000 (4) TMI 517

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..... , Member (J)]. When the case was called none appeared on behalf of the appellant in spite of notice issued. On earlier two occasions i.e. on 17-1-2000 and 2-3-2000 also the appellants were unrepresented. Therefore, appeal is being heard in the absence of the appellant. 2. The appellant filed this appeal against the Order-in-Original dated 26-5-1993 passed by the Collector of the Central Ex .....

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..... 28-7-1992 and during the verification of the record it was found that in the GP-I under which the inputs were received by the appellant, the description of the input was mentioned as M.S. Bars. Shri Rishi Kumar, Director of the appellant Company in his statement dated 28-7-1992, recorded under Section 14 of Central Excise Act also admitted that they manufactured the pipes and tubes out of bars. .....

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