2001 (8) TMI 564

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..... was called, none appeared on behalf of the appellants, nor there is any request for adjournment. The case was adjourned on 23-5-2001 when a written adjournment was filed. Therefore, the notice was issued to the appellants as well as to their counsel for today's hearing. As none appeared on behalf of the appellants, the appeal is being taken up in their absence. 2. Heard ld. D.R. and perused .....

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..... Distillery and Chemical Works, which is a different manufacturing unit and manufacturing different excisable product. Therefore, there is no infirmity in the impugned order that the appellants, M/s. Mewar Sugar Mills, cannot take the benefit of the credit in respect of the goods received by the other unit, i.e. M/s. Mewar Distillery and Chemical Works. Therefore, the appeal is dismissed.
Case .....

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