2013 (9) TMI 321

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....ANDA: Shri Prabhat Kumar, ld. Cousel, who has no Vakalatnama today submits that he has been engaged in this case for which memo of appearance shall be filed by him in the course of the day. If he does not file memo of appearance, order shall be deemed to be an ex-parte order. 2. Ld. Counsel brings out that contemporaneous bills of entry bearing No.619273 dated 10.1.2007 and 615332 dated 8.1.....

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....ods use of the goods should also receive his consideration. Only after proper examination of these features along with the contents of contemporaneous evidence, as he may consider proper, shall record his finding which should be acceptable to law. Appellant shall get fair opportunity of defence before ld. Commissioner (Appeals) without seeking any adjournment when the matter is fixed by him. 4.....