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Issues: Whether the short notice of hearing prevented the appellant from appearing and constituted sufficient cause for non-attendance, warranting setting aside of the order dismissing the appeal for default.
Analysis: The notice of hearing was found to be of very short duration, leaving the appellant with inadequate time to respond after accounting for intervening holidays. On that basis, the non-appearance was treated as being caused by sufficient cause, attracting the proviso to Rule 20 of the Customs, Excise & Gold Control Appellate Tribunal Procedure Rules, 1982. The order of dismissal for default was therefore liable to be recalled and the matter restored for hearing.
Conclusion: The issue was decided in favour of the appellant. The dismissal order for default was set aside and the miscellaneous application was accepted.
Final Conclusion: The proceeding was restored to the docket and both sides were directed to appear on the next date fixed by the Tribunal.
Ratio Decidendi: Where a notice of hearing does not afford reasonable time to appear, the resulting non-attendance may constitute sufficient cause justifying recall of a dismissal for default under the applicable procedural rule.