2010 (7) TMI 898

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....uary 28, 1997 for the assessment year 1994-95, in which the claim for exemption on export was disallowed for non-production of the orders from the foreign buyers. Aggrieved by such order of assessment, the petitioner filed an appeal before the Appellate Assistant Commissioner and the appellate authority by order dated November 28, 2005 set aside the order of assessment and remanded the matter to the assessing officer for fresh disposal and the petitioner was directed to file the copies of the foreign buyer's order and other records before the assessing officer to claim exemption under section 5(3) of the CST Act. According to the petitioner, after the order passed by the appellate authority, the petitioner approached the assessing authori....

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....(Taxes) appearing for the first respondent would submit that after the order passed by the appellate authority, the respondent was issued a notice dated January 6, 2006 to produce materials and records on or before January 30, 2006 and the notice was returned with the endorsement, no such addressee and hence it was served by affixture in the place of the business on February 1, 2006 and since, the dealer did not response to the notice, the impugned order of assessment was passed, confirming the original order of assessment. Therefore, the learned Government Advocate appearing for the first respondent would submit that there is no error in the impugned order. I have carefully considered the submissions on either side and perused the materi....