ORDER
Shri S.L. Peeran
1. The notices issued in this case to the appellants’ address at Secunderabad and to their Advocates’ address at Ludhiana have all returned undelivered without service of the same. The case is for a refund of duty amount of Rs.2,77,431-. The appellants have not produced documents nor they are present for pursuing their case. The summons and notices could not be served as the addressee not being available as per the postal acknowledgement. Therefore, the appeal cannot he heard in view of Supreme Court judgment rendered in the case of CCE Vs. Electrolytic Foil Ltd. as reported in 1997 (91) ELT 543(SC). Hence, the appeal is dismissed for that reason applying the ratio of the above said Apex court judgment.
(Pronounced & dictated in open Court)