COMMISSIONER OF CENTRAL EXCISE Vs. JAYALAKSHMI METAL INDUSTRIES

JUDGEMENT

(1.) THIS is an appeal filed by the Department. None appeared on behalf of the Respondents. On going through the records, we find that matter itself can be disposed off even in the absence of the Party.

(2.) AT the outset we observe that the authorization is not in proper from as envisaged under Section 35B (2) of the Central Excise Act.

(3.) SECTION 35 B (2) of the Central Excise Act is as under: