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<h1>Appeal closed due to lack of instructions from counsel; appellant may reopen if needed. Miscellaneous petition disposed.</h1> <h3>Worldspace India Pvt. Ltd. Versus Commissioner</h3> The High Court of Andhra Pradesh closed the appeal as the appellant's counsel reported no instructions. The appellant has the option to reopen the case if ... Scope of the term ‘client’ in view of the Circular B11/1/2000-TRU, dated 9-7-2001 - Learned counsel for the appellant submits that in spite of his best efforts, he could not get in touch with the appellant and reports no instructions. - Appeal Against the decision [2008 (9) TMI 140 - CESTAT, BANGALORE] - Held that:- we close the appeal, on reporting no instructions. It goes without saying that as and when the appellant feels that the cause of action in the appeal survives, it can take up appropriate steps to get the matter resurrected. The High Court of Andhra Pradesh closed the appeal due to the appellant's counsel reporting no instructions. The appellant can take steps to reopen the case if needed. The miscellaneous petition in the appeal was also disposed of with no order as to costs.