2004 (8) TMI 591

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..... er]. This appeal is against an order passed by the Commissioner (Appeals) dismissing an appeal of the appellants in terms of the Supreme Court s ruling in C.C.E. v. Electrolytic Foils Ltd. - 1997 (91) E.L.T. 543 (S.C.). The Consultant for the appellants submits that, as their factory was defunct, none of the notices of hearing issued by the Commissioner (Appeals) was received by them. He als .....

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..... to the party as well as their Consultant. In the event of the appellants responding to such notice, their appeal shall be disposed off (subject, of course, to compliance with the requirement of Section 35F of the Central Excise Act) on merits in accordance with law. Otherwise, the order of the Commissioner (Appeals), to the extent set aside hereunder, will get revived. 4. The present appeal stan .....

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