SURYA EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE, CHENNAI

JUDGEMENT

(1.) THIS an appeal filed by appellant against Order -in -Appeal No. 9/2005 -(TRY) (ADK) dt. 20.1.2005.

(2.) THE appeal was listed for hearing on 1.11.2013, 3.1.2014 and again on 13.6.2014. On 13.6.2014, the matter was adjourned as a last chance. In spite of that, none appeared today or is there any application for adjournment. Since appellant is not interested to pursue the appeal, the appeal is taken up on merits based on records. Ld. AR reiterates the adjudication order and the appellate order where both the authorities disallowed the refund claim on the ground that appellants have not produced proper evidence to substantiate their claim. It was clearly brought out in para -4 of the OIA which is reproduced as under: -

(3.) AS seen from the above decision, the appellants in the past also had not produced relevant original documents before any of the authorities and even in the present appeal, they have failed to submit original documents. I do not find any infirmity in the impugned order. Accordingly, the impugned order is upheld and the appeal is dismissed.