2013 (2) TMI 364

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....called out, none appears on behalf of the respondents. Since the matter has been listed at least for 5 to 7 times and every time there was no representation from the assessee s side. Since the matter has been coming before the Bench so many times, I take up the appeal for disposal in the absence of any representation from the assessee.   2. Heard the learned departmental representative. &n....