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2017 (9) TMI 405 - AT - Central ExcisePrinciples of Natural Justice - Valuation - appellant has repeatedly failed to appear before that authority and lead proper evidence - Held that: - Looking to the attitude of the appellant by repeated absence to place evidence before the authority as well as explain the reasons of the deduction claimed, appeal of the assessee is liable to be dismissed - this order has been passed in the absence of appellant. But the facts and circumstances narrated by the adjudicating authority, demonstrate that this appeal is an abuse of process of law for the dilatory tactics followed by the appellant - appeal dismissed - decided against appellant.
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