2003 (10) TMI 427

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..... al)]. - These two appeals are filed by M/s. Agni Steel Pvt. Ltd. and M/s. Agni Re-Rollers Pvt. Ltd. against Orders-in-Appeal Nos. 144/2002-C.E. and 146/2002-C.E. both dated 4-3-2002 passed by Commissioner of Central Excise (Appeals), Cochin. In both these appeals, none appeared for hearing, when the case was called. No request for adjournment was received. Since issue was simple, the appeals wer .....

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..... ust, 2000 for payment of duty on the goods cleared during the first fortnight of August, 2000. Thus, there has been violation of Central Excise Rules, as held by the Commissioner (Appeals), for imposition of penalty. I agree with it and I do not find any reason to interfere with the Orders-in-Appeal passed by the Commissioner (Appeals). Both these appeals are accordingly dismissed.
Case laws, .....

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