CCE, VAPI Vs. M/S. TECHNOVINYL POLYMERS LIMITED

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against the order in appeal No. SKSS/267 -269/Vapi/2010 dated 16th November, 2010. None appears on behalf of the Respondent despite notice. Since the issue involved in this case lies in a narrow compass, I take up the appeal for disposal in the absence of any representation from the Respondent Assessee.

(2.) HEARD the learned departmental representative and perused the record.

(3.) THE Revenue's claim today before Tribunal is that the provisions of Section 11A nowhere indicates that there should be no adjudicating proceedings and there is no issuance of an adjudication order and also that the Assessee Respondent may file refund claim against setting aside of the impugned order.