2001 (7) TMI 909

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..... per : Jeet Ram Kait, Member (T)]. -  This is a Revenue appeal filed by the Department against the Order-in-Original No. Cus. 1/97, dt. 9-1-97 passed by the Commissioner Customs and Central Excise, Hyderabad. Hearing Notices sent to the Respondents were returned undelivered. Since the notice returned unserved, the ld. DR was directed to serve hearing notice through the Commissionerate. The ld .....

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..... the copy of the letter of the Additional Commissioner (Customs), dt. 22-5-2001. 3. We have carefully considered the matter. Since the Respondent unit is closed and every effort has been made to serve the notice or the known address and since no other address is on record, the Appeal is liable to be dismissed in view of the Hon'ble Apex Court judgment in the case of CCE v. Electrolytic Foils .....

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