Custom, Excise & Service Tax Tribunal
Bhandari Foils & Tubes Ltd. (Unit-Ii) vs C.C.E. & S.T., Indore on 21 October, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. SINGLE MEMBER BENCH Court No. 2 Appeal No. E/56747/2013 [Arising out of Order No. IND/CEX/000/APP/348/12 F No 319-CE/IND/APPL/2012/1492 dt 20/30.11.2012 passed by the C.C.E & Customs, Keshar Bagh Road, INDORE] Bhandari Foils & Tubes Ltd. (Unit-II) Appellant Vs. C.C.E. & S.T., Indore Respondent
Present for the Appellant: None Present for the Respondent: Ms. Ranjana Jha, DR Coram: HonbleMr.D.N.Panda, Judicial Member Date of hearing/Decision: 21.10.2014 FINAL ORDER No. 54137/2014 PER: D.N.PANDA None present for the appellant nor is there any adjournment application. Revenue says that the appellant has no case. Disallowance of Cenvat Credit of Rs. 73,737/- was on good ground. Therefore, there should not be any intervention.
2. Absence of the appellant indicates that it is not interested to pursue the appeal for which the appeal is appearing to be abuse of process of law. Accordingly, that is dismissed.
(D.N. Panda) Member (Judicial) mk