Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether an ex parte order passed in the absence of the respondent's counsel, without the respondent's fault, should be recalled and the appeal restored for rehearing.
Analysis: The matter had been decided ex parte under Rule 21 of the CESTAT (Procedure) Rules, 1982 because no one appeared for the respondent when the appeal was taken up. The respondent showed that its counsel had not appeared and that it was unaware of the non-appearance. The Tribunal applied the principle that where a party is prevented from appearing for sufficient cause, the ex parte order may be recalled to secure the ends of justice, relying on the Tribunal's power under Rule 41 to pass appropriate orders to prevent injustice.
Conclusion: The ex parte order was recalled and the appeal was restored to its original number in favour of the respondent.
Final Conclusion: The recall application succeeded, and the matter was reopened for fresh consideration on merits.
Ratio Decidendi: A tribunal may recall an ex parte order and restore the matter when the absence of a party was for sufficient cause and not attributable to that party's fault, in order to secure the ends of justice.