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1997 (12) TMI 348

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....per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant, engaged in the manufacture of P & P medicines was also manufacturing such medicines on behalf of five loan licensees. In respect of the goods supplied to two of the lo....

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.... Accordingly, show cause notice was issued proposing demand of differential duty and imposing penalty. Though appellant resisted the notice, the Additional Collector confirmed the demand and imposed penalty. This order is now challenged. 3. From the facts it seems to be clear that appellant availed the benefit of Notification 245/83 in regard to clearance made to some suppliers but did not a....