MOHIT INDUSTRIES LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Draft amendment is allowed.

(2.) The assessee is in appeal against the judgement of Customs, Excise and Service Tax Appellate Tribunal challenging the order of rejection of the appeal dated 08.07.2016 and order rejecting the application for rectification dated 26.12.2017. Perusal of the documents would show that the Commissioner (Appeals) and the Tribunal consistently held the issues against the assessee. These issues are predominant in the nature of facts. Interestingly, as the assessee did not appear before the agitating authority and in the first instance before the Tribunal also, therefore, no case is made out.

(3.) Tax Appeal as well as Civil Application is dismissed.