2005 (11) TMI 538

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....camp of this Tribunal when the appellant was neither present nor represented. Accordingly hearing of the matter was adjourned till 26-10-2005 and appellant was directed to be served with the notice by dak as well as by affixation under Rule 14(c) of Adjudication Proceeding & Appeal Rules, 2000. When the matter came up for hearing Dr. Shamsuddin, DLA representing the respondent submitted the service report showing that appellant was duly served on 4-10-2005 on his last known address by affixation. The service reports have been taken on record. As the appellant again failed to present or being represented in spite of service of notice the matter was taken up for consideration on merits. Heard Dr. Shamsuddin, DLA. Perused the records. 3. A ....

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....the outstanding export proceeds. It is submitted by the appellant that plight of the appellant has been further multiplied due to action of the appellant's bank who filed a case against the appellant's firm for recovery of finance advance to it and lastly it is submitted that since appellant has taken all possible steps to realise the dues, the adjudication proceedings be dropped. 5. Per contra Dr. Shamsuddin, DLA submitted that appellant has failed to take any reasonable steps. According to Dr. Shamsuddin no concrete action whatsoever have been initiated by the appellant and appellant has miserably failed to produce any evidence showing any steps taken by him for realising the export proceeds. 6. I have carefully examined the records....