2009 (2) TMI 661

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..... the Appellant. 2. Ld. DR, Shri R.K. Verma submits that against refund order passed by ld. Adjudicating Authority, Revenue was in appeal before ld. Commissioner (Appeals). Ld. Commissioner (Appeals) while considering factual aspect was of the view that the matter was earlier before the Tribunal. The confiscation of the goods was upheld by the Tribunal. There was reduction of redemption fine. So .....

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..... ellant is proved for no appearance before the Tribunal, even though the matter was in the Board from October 2008. Today also the Appellant is absent. Accordingly the appeal be dismissed. 4. Heard Revenue and also perused the record. 5. The record itself exhibits that there was a denial of refund which falls squarely under the proviso to Section 128A(3) of the Customs Act, 1962 since the same .....

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