2012 (9) TMI 345

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..... it was availed or not and the claim application was also found to be blank in some respect, thus all the factors which negated the claim - against assessee. - Central Excise Appeal No. 292 of 2010-SM - - - Dated:- 23-8-2012 - Shri D.N. Panda, J. Present for the Respondent : Shri Bharat Bhushan, D.R. Per D.N. Panda: None present for the appellant, nor there is any application fo .....

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..... was failure to fulfil the condition of notification. The appellant also could not prove whether Cenvat credit was availed. These are all the factors which negated the claim. Added to that, claim application was also found to be blank in some respect. 5. In absence of the appellant when grounds of appeal were looked into, other than making some citations the grounds do not precisely state suit .....

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