2011 (1) TMI 473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order]. -  The point of dispute in this case is as to whether the appellant are eligible for capital goods Cenvat credit in respect of the items falling under sub-heading 7310 1020 of the Tariff used for erecting the cycle stand, store bin, raw racks, rack jali, tools break, brass bags, roof structure, gate wall and trolleys. The department was of the view that sinc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal has been filed. 2. None appeared for the appellant when this case was called for hearing. I find that though the notice had been sent to them in time and the same has been acknowledged by the appellant, there is no communication from them, as to why they are not able to appear for hearing today. In view of this, in accordance with Rule 21 of the CESTAT Procedure Rules, 1983, this ap....