2010 (6) TMI 117

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..... DR for respondent CORAM: Mr.D.N.Panda, Member (Judicial) And Mr.S.K.Gaule, Member (Technical) Per: D.N.Panda The appellant is not present today. 2. We are surprised to note that the appellant who is claiming refund of Rs. 20,41,085/- has not come forward to lead any evidence in support of his claim nor its vigilant attitude shown by any adjournment application. Therefore, we sought assistance .....

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..... ctivities carried out by the appellant would fall within the category of 'courier services'. Similar was the situation before the appellate authority which is coming out from the first appellate order. 5. We find that both the authorities could not deal with the case properly for reasons aforesaid. In all fairness, we propose that the appellant should appear before the ld.adjudicating authority .....

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