TISFAB LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR

JUDGEMENT

(1.) HEARD both sides. The appellant filed this appeal against the Order -in -Appeal No. 200/JSR/CEX/APPEAL/2005 dated 2 -9 -2005, whereby the ld. Commissioner (Appeals) upheld the lower adjudicating authoritys order.

(2.) NONE present for the appellant despite notice nor there is any request for adjournment. On earlier occasion also, the appeal was dismissed for non -prosecution. In the circumstances, after hearing the ld. A.R. for the Department, we take up the appeal for disposal.

(3.) BRIEFLY stated the facts of the case are that the appellants are engaged in the manufacture of HDPE/PP woven sacks. The appellants claimed deduction of sales tax from the assessable value. The Department disallowed the deduction on the ground that they are contesting element of sales tax before Sales Tax Authority and, therefore, the demand for differential duty was confirmed which was upheld by the ld. Commissioner (Appeals). Aggrieved by the same, the appellant filed this appeal.