Judgment:1. When the matter was called, none appeared on behalf of the appellants nor is there any request for an adjournment. In the circumstances, the appeal is dismissed for default in appearance in terms of Rule 20 of CEGAT (Procedure) Rules, 1982.
2. Later Shri J.S. Agarwal appeared and requested for restoration of the appeal since he could not appear when the case was called as he was held up in the other Bench. In view of the difficulty explained by him, the order is recalled and the appeal is restored to its original number. Matter is posted for regular hearing on 22-4-1998.