{"id":26340,"date":"2001-05-21T00:00:00","date_gmt":"2001-05-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-rama-enterprises-vs-cc-hyderabad-on-21-may-2001"},"modified":"2018-05-19T05:19:34","modified_gmt":"2018-05-18T23:49:34","slug":"ms-rama-enterprises-vs-cc-hyderabad-on-21-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-rama-enterprises-vs-cc-hyderabad-on-21-may-2001","title":{"rendered":"M\/S. Rama Enterprises vs Cc, Hyderabad on 21 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">M\/S. Rama Enterprises vs Cc, Hyderabad on 21 May, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>   Shri S.L. Peeran  <\/p>\n<p>1. The notices issued in this case to the appellants&#8217; address at Secunderabad and to their Advocates&#8217; 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.\n<\/p>\n<p> (Pronounced &amp; dictated in open Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu M\/S. Rama Enterprises vs Cc, Hyderabad on 21 May, 2001 ORDER Shri S.L. Peeran 1. The notices issued in this case to the appellants&#8217; address at Secunderabad and to their Advocates&#8217; address at Ludhiana have all returned undelivered without service of the same. The case is for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-26340","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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