2009 (3) TMI 1031

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....aring was duly issued in their address given in the memorandum of appeal and that notice was redirected to another address (No 507-509, Om Prakash Arcade, Ambedkar Udyan, Chembur, Mumbai 400 071) and the same was subsequently received undelivered. No change of address has ever been communicated to the Registry by the appellants. In the circumstances, I consider that the appellants are not interest....

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....14 of the Act. It is further noticed that the Assistant Accountant of M/s. BOC India Ltd, in his statement dated 29.11.1999 given under Section 14 ibid, admitted that they had not supplied the input but only issued the invoices to help the assessee avail MODVAT credit. Neither of these statements was retracted. Therefore, after hearing the learned D.R. and considering his submissions, I hold that ....