2002 (2) TMI 1093

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..... from the order sheets that several times the case has been adjourned giving as a last chance to the appellants. Even on 6-2-2002, it was recorded that the case is adjourned for today, as a last chance. Despite that the appellants have failed to appear either in person or through their Advocate. The appellants' Counsel has further made a request for adjournment on personal grounds. I find that the .....

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..... . 79,650/-. A penalty of Rs. 80,000/- was also imposed on the appellants under Rule 173Q which was subsequently reduced to Rs. 50,000/- by the Commissioner (Appeals) in his order dated 19-5-99 and while upholding the order of the adjudicating authority, the Commissioner (Appeals) has recorded that in view of the provisions of Rules 57G, no credit can be taken on the inputs unless the same are rece .....

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