(1.) M /s. Bharat Sanchar Nigam Ltd.,
(2.) Telecom Factory, Wright Town, Jabalpur (M.P.) (hereinafter referred to as the 'Appellant') has filed an appeal on 2 -6 -2014, along with an application for waiver from pre -deposit against Order -in -Original No. 09 -11/DEM/DC/14 -15, dated 6 -5 -2014 issued by the Deputy Commissioner, Customs, Central Excise & Service Tax Division, Jabalpur (M.P.) (hereinafter referred to as the 'Adjudicating Authority') disputing the following issues decided in the impugned order:
(3.) PERSONAL hearing was attended by Shri Kamal Khemuka, Advocate on behalf of the appellant on 26 -2 -2015, wherein the contentions made in appeal memorandum were reiterated. The respondent has neither filed any cross -objection nor appeared for personal hearing and explained their case.