CIMMCO BIRLA LTD. Vs. C.C.E., INDORE

JUDGEMENT

(1.) THIS appeal involved a sum of Rs.13,139/ - as duty and a sum of Rs.1,000/ - as penalty imposed on the appellants by the asst. Commissioner of Central Excise, Gwalior vide his Order dt. 17.6.96 and upheld by the Commissioner (Appeals), Customs and Central Excise, Bhopal vide his Order dt. 17.8.2000. The matter is listed today for admission. When the matter was called, there is no one for the appellants despite the notice dt. 4.12.2000 sent to them. There is no communication from them either requesting for adjournment or stating the reasons for their non -appearance. It therefore seems that the appellants are to interested in prosecuting their appeal. Keeping in view the small amount involved in this appeal, the admission of the same is refused under the second proviso to Section 35B (1) of the Central Excise Act, 1944.