2016 (7) TMI 358

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..... 6 - Dated:- 17-5-2016 - Shri S.S Garg, Judicial Member and Shri Ashok K. Arya, Technical Member None - For the Appellant Mr. Pakshi Rajan, A.R. - For the Respondent ORDER This order is directed against the order-in-appeal dated 24.4.2006 passed by Commissioner (Appeals) vide which he has upheld the order of the lower authority and rejected the appeal. Facts of the case are .....

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..... auctioned by the Cochin Port Trust and thereafter a show-cause notice was issued to the appellant which was confirmed by both the authorities below. 2. Today nobody is present on behalf of the appellant but the learned A.R. brought to our notice that appellant is a sole proprietorship concern and it s proprietor Motilal Jugalkishore Saraf has died and photocopy of the death certificate of th .....

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