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TMI Blog2011 (5) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the appellant is also disentitled to relief on penalty - Appeal is dismissed - 35-36 of 2008 (DB) - ST/250-251/2011(PB) - Dated:- 25-5-2011 - Shri D.N.Panda, Shri Sahab Singh, JJ. Shri Amrish Jain, Departmental Representative for the respondent. Per : D.N. Panda The appellant came in appeal is not present today and the notice issued has also been returned back as un-served. 2. There is neither any adjournment application on record nor any mentioning for adjournment of the matter. Stay order, in this case was passed on 27.02.2008. At the time of passing of the said order, the Bench noticed that the appellant has prima-facie case in its favour. Accordingly, pre-deposit was directed. Compliance was noticed on 07.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority s order. That authority has also looked into provisions of law for examining the understanding between the appellant and the IBP Co. Ltd. as exhibited by page 4 of the impugned order. Shri Amrish Jain on behalf of Revenue also drew attention to running page 3 to 6 of the appeal folder to locate the copy of the agreement in question. His submission was that the appellant was providing Business Auxiliary Services for which the appellate authority has passed an appropriate order. 7. Heard both sides and perused the records. 8. Record reveals that the appellant had contractual obligations when he accepted the offer of IBP Co. Ltd. to serve its purpose through the agreement dated 26.09.2003. In terms of clause 8 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have come to such conclusion, that order shall sustain and we order accordingly. 11. We have carefully looked into the grounds of appeal to ascertain whether the appellant deserve any consideration in respect of penalty levied. We find no ground made out in grounds of appeal made to get immunity from penalty. For no pleading of reasonable cause if any, in the grounds of appeal and finding no evidence to interfere to the impugned order, the appellant is also disentitled to relief on penalty. Accordingly, the first appellate authority s order shall sustain for which we dismiss the appeal. Service Tax Appeal No.36/2008 12. This appeal emanates from the similar agreement dated 26.09.03 what that was involved in ST Appeal No.35-36/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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