2009 (5) TMI 98

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..... is also not registered under the law. All these factors were considered to raise the demand. We also noticed that the appellant is absent even on today. Prima facie, we do not find any case for total waiver of the demand raised. - ST/195/2009 - ST/157/2009(PB), - Dated:- 11-5-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) None, for the Appellant. Shri S.K. Panda, JCD .....

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..... t thereof. We do not find at all that transportation to be dominant element of the contract. We also examined entire contents of the agreement, surrounding circumstances of the case that brought the appellant to the fold of law. The appellant is not to co-operating for disposal of the proceeding. The appellant is not co-operating for disposal of the proceeding. It is also not registered under the .....

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