2008 (2) TMI 215

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..... rsons – tribunal observed that it is surprising as to how the hearing notice could have been pasted on the factory when it is not in existence - appeal by revenue cannot be heard and hence, it is dismissed - E/771/2005 - 200/2008 - Dated:- 28-2-2008 - DR. S.L. Peeran, Member (J) and Shri. T. K. Jayaraman, Member (T) Mrs. Sudha Koka, (SDR), for the Revenue. None - for the Respondents. .....

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..... could be heard. 3. We are not in a position to accept the submission of the learned JDR for the reason that the Apex Court in the case of Collector of Central Excise, Hyderabad Vs. Electrolytic Foils Ltd. - 1997 (91) ELT 543 (SC) has clearly held that notices in Revenue appeals are required to be served on the persons. The Additional Commissioner in the said letter has clearly admitted th .....

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