2013 (12) TMI 1225

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..... ed 12/10/2010 passed by Commissioner of Central Excise (Appeals), Nagpur. 2. None appeared for the appellant. 3. The case was listed for hearing on 22/06/2012. As none appeared, the case was adjourned to 20/07/2012. Thereafter, the case was listed for hearing on 19/10/2012; then also none appeared for the appellant and the matter was adjourned to 23/11/2012. On 23/11/2012 also none appeared and .....

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..... ri) and CC, Ahmedabad Vs. Vishal Exports overseas Ltd. - 2008 (232) ELT 857 (Tri-Ahmd) rejected the claim as time barred. Aggrieved of the same, the appellant is before me. 5. In the appeal memorandum it has been urged that the service tax in this case was not liable to be paid as per the decision of the Hon'ble Madras High Court and Karnataka High Court as the levy itself was unconstitutional. T .....

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