2012 (9) TMI 3

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..... uthority to defend his case - the issue needs to be appreciated by the first appellate authority as regards the availability of original bills of entry and other issues. - E/1221 of 2011 - - - Dated:- 3-7-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri J.C. Patel, Advocate For Respondent : Shri S.G. Dewalwar, AR Per : Mr. M.V. Ravindran; This stay .....

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..... ilability of original bills of entry with them as a new ground taken before him and he cannot go through the same. In our considered view, these findings are incorrect inasmuch as the appellant is justifying in grounds of appeal the availability of bills of entry. Be that as it may, we find that the appellant has not filed any reply to the show cause notice and not appeared before the adjudicating .....

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