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    <title>2016 (9) TMI 271 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal recalled the final order rejecting three appeals by the assessee on merits, as the advocate&#039;s delayed arrival due to a late train was deemed a valid reason for his absence during the passing of the order. The Tribunal noted discrepancies in the order and restored the appeals for final disposal, considering the Supreme Court&#039;s ruling allowing the recall of ex-parte orders when there is a sufficient cause for a party&#039;s absence. The importance of ensuring justice in such circumstances was emphasized, leading to the restoration of the appeals for further proceedings.</description>
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      <title>2016 (9) TMI 271 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=332010</link>
      <description>The appellate tribunal recalled the final order rejecting three appeals by the assessee on merits, as the advocate&#039;s delayed arrival due to a late train was deemed a valid reason for his absence during the passing of the order. The Tribunal noted discrepancies in the order and restored the appeals for final disposal, considering the Supreme Court&#039;s ruling allowing the recall of ex-parte orders when there is a sufficient cause for a party&#039;s absence. The importance of ensuring justice in such circumstances was emphasized, leading to the restoration of the appeals for further proceedings.</description>
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