2014 (1) TMI 1457

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..... DER None is present for the appellant nor there is any adjournment application. The matter came to Board from September, 2011 onwards and one year is going to expire. But the respondent is not conscious of its right to oppose the appeal of Revenue. Adjournments were granted beginning from September, 2011. Today also, the respondent has failed to cause appearance. On the earlier occasion i.e. on 1 .....

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..... or. 3. Heard Revenue and also perused the adjudication order. 4. In para 15 of adjudication order, learned Commissioner has depicted the drawback entries as under : "In classifying the product, the above provisions are applied. It is seen that in view of the fact that the impugned goods is combination of fabrics and glass beads, the appropriate rule for classification would be Rules 3 .....

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..... sed finished glass beads 7018000099 Others 7020 Other articles of glass 70200090 Glass Art ware Handicrafts 7020000099 Others 5. It was not justified in defence grounds by tine Respondent as to how the goods used on the dining table mat shall be handicraft. Facts of the case clearly suggest that fiction was created to claim higher drawback. Burden was on the assesse to prove that the .....

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