Custom, Excise & Service Tax Tribunal
M/S Natural Slate & Sandstone Exports ... vs Cce, Jaipur on 10 May, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
COURT NO.II
ST/Appeal No.213/2010-SM(Br)
(Arising out of order in appeal No.191/DK/ST/JPR.I/2009 dted 18.11.09 passed by the Commissioner of Central Excise (Appeals), Jaipur)
M/s Natural Slate & Sandstone Exports Pvt Ltd Appellant
Vs
CCE, Jaipur Respondent
Appeared for Appellant : None Appeared for Respondent : Shri S.N. Srivastava, SDR Date of Hearing:10.5.2010 Coram: Honble Mr.D.N. Panda, Judicial Member Order No. /2010 Per D.N. Panda:
Notice has gone for this case on 7.4.2010 fixing the hearing date for today. None present for the Appellant. There is also no adjournment application. Acknowledgment in respect of service of notice is available on record.
3. Heard the learned SDR.
4. He brigs out that in para 8, learned Commissioner has brought out three claims of the appellants. He has examined all the claims and has dealt with the same very neatly. He found that the appellant failed to satisfy the requirement of Notification and failed to adduce evidence for which the appellant was not entitled to the refund claim. It appears from record that the manner in which the examination was done by the Appellate Authority clearly shows that he has applied his mind and did not fail to discharge the duty testing the written agreement available before him. Therefore, finding no infirmity in the decision, there is no scope to interfere with the order passed by the learned Appellate Authority. Accordingly, the appeal is dismissed.
(Order dictated and pronounced in the open Court.) (D.N. Panda) Judicial Member MPS*