2014 (4) TMI 34

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....Shri Ved Jain FCA & Smt. Rano Jain CA ORDER Per. Rakesh Kumar :- The respondent are a sub-agent of M/s Sita World Travels (a division of M/s Kuoni Travel (I) Pvt. Ltd.), and M/s Reliance Money, who, in turn, are agents of Western Union (WU). Their job was to make payment in Indian rupees through cheques to the persons carrying money transfer code number allotted by the W.U. The amount pai....

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.... cheque after due verification. If the money is paid by the agent of W.U. in India, the agent gets the reimbursement of the money delivered alongwith commission in convertible foreign exchange from the WU. When the money delivery service is performed by the sub-agent of the agent, the sub-agents get the reimbursement of the money delivered and also his commission from his agent in Indian currency,....

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....is appeal and the respondent have filed Cross Objection application. 2. None appeared for the respondent. Since a notice of hearing has been issued to the respondent well in time and has been received as undelivered with the remark of the postal authorities as 'left' and new address has not been intimated by the respondent, in accordance with the provisions of Rule 21 of CESTAT Procedure Rules,....