1994 (7) TMI 155

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.....S. Grewal, Advocate, for the Appellant. Shri G. Bhushan, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice-President]. - This is an application under Section 35G CESA, 1944 filed with reference to the Tribunal's Order No. A/454/90-NRB passed in Appeal No. E/3329/88-NRB. 2. The original application was neither in the proper form nor the questions were properly framed. At....

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....aring was fixed in the light of paras 16.01 read with 16.03 of Chapter 16. However no one appeared for the applicants side in spite of notice. 5. The certified copies of documents required in terms of para 16.04 of the manual were also not received. The Registry was therefore directed to issue a notice to the applicants in terms of the aforesaid provisions. 6. A notice was issued a....

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....It is observed in this connection that in a similar situation the Hon'ble High Court of Rajasthan had occasion to observe, inter alia, in the case of C.I.T. v. Poonam Chand Manmal Trust reported in 1988 (71) I.T.R. 153 that the Tribunal has a discretion in the matter of sending the statement of the case without annexures. Hence the Tribunal can refuse to forward a statement of case without annexur....