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TMI Blog2014 (4) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... remained present before the Tribunal but had merely sent a request letter to decide the appeal on merits after considering the synopsis and compilation already filed. To avoid further complications the counsel for the appellant stated that if the appeal is remanded before the Tribunal for fresh consideration, the appellant would appear in person or through his authorized representative and canvas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e turned down by the Tribunal. 3. From the said orders, it can be noticed that on February 15, 2013, the appellant had not remained present before the Tribunal, but had sent a request to decide the appeal on merits after considering the synopsis and compilation already filed. From such synopsis and compilation, a copy of which was placed on record by the Counsel for the appellant, he pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayashree Vs. CCE 3.That the Appellant's firm being a proprietorship firm, cannot be considered as Security Agency, vide Section 65(93) 65(105) (w), as clarified by the Board in its Circular No.B3/7/2003-TRU dated 21.8.2003 (copy enclosed at P/34), and No.B11/1/2002-TRU dated 1.8.2002 (P/37). Please also refer to the following judgements of the Hon'ble Tribunal : i.2008-TIOL-282-Ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had not remained present before the Tribunal but had merely sent a request letter to decide the appeal on merits after considering the synopsis and compilation already filed. To avoid further complications the counsel for the appellant stated that if the appeal is remanded before the Tribunal for fresh consideration, the appellant would appear in person or through his authorized represent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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