2009 (1) TMI 597

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....der, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  When the matter was called, none appeared on behalf of the applicant nor there is any request for adjournment. Since the issue involved is in a short compass, we take up the stay application and the appeal together for the disposal on merit. 2. The learned Jt. CDR submits that the appeal is premature ....

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....urs faithfully, Sd/-xxx (P.J.R. SEKHAR) Commissioner (Appeals)" 3. We find that the prayer of the applicant is to set aside the Panchanama drawn on 27-3-2008 at factory premises. There is nothing on record to indicate that show cause notice was issued or any adjudication has taken place in the matter. In the absence of any adjudication, no appeal lies. We do not find any substance in....