U.P. CHEMICALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal has been preferred by the appellants against the impugned order -in -appeal vide which the Commissioner (Appeals) has upheld the penalty of Rs. 10,000/ - on them by affirming the order -in -original.

(2.) None has come present on behalf of the appellants. They have prayed for decision on merits.

(3.) I have heard the learned JDR and gone through the record.