ORDER
S.L. Peeran, Member (J)
1. The Revenue was directed to serve hearing notice on the Respondents through the Commissioner, as services through the Tribunal could not be effected.
2. The learned SDR files a report of the Joint Commissioner that efforts were made by the trained staff to serve the hearing notice on the respondents.However, it could not be served, as the Unit is not in existence. They tried to serve the notice to one Shri P. Venugopal Achar, who is said to be one of the Directors, but he has not taken the notice at his residence on the plea that the has been removed as Director by the Board, as per the letter issued by Registrar of Companies.
3. On our careful consideration, we notice that the appeal cannot be heard unless notice is served on the respondents, in terms of the Apex Court judgment rendered in the case of CCE, Hyderabad v. Electrolytic Foils Ltd. – 1997 (91) E.L.T. 543 (S.C.). Therefore, the appeal is dismissed for non-service of notice of hearing on the respondents by the Revenue.