2014 (8) TMI 478

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..... R On matter being called, nobody appeared on behalf of the applicant. I also find from the records that the stay petition was listed on number of occasions but as the appellants was unrepresented, the matter was being adjourned in the interest of justice. It seems that the appellant is not interested in causing appearance. Accordingly, I have gone through the impugned order and have heard learned .....

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..... ital goods in question is not sold 'as such' but sold as scrap. The authorities have not bothered to look into the date of receipt of capital goods and date of sale of the same, which would enlighten as to whether the capital goods were received without being used or not. Merely because the appellants could not produce the evidence (as they did not attend the personal hearing), the Revenue cannot .....

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