TaxTMI 
TaxTMI 
1998 (9) TMI 179
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....r per : P.C. Jain, Member (T)]. - The subject application is for restoring the appeal to its original number which has been decided by the Tribunal by its Final Order No. A/402-403/98-NB(DB), dated 25-6-1998 [1998 (103) E.L.T. 675 (Tri.)]. The said order has been passed on merits of the case after considering all the issues involved therein, though no doubt, in the absence of the appellant ....
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....had entrusted the matter to their former Advocate, Shri Bipin Garg but he did not appear on that date for one reason or the other not known to him. Therefore, for non-appearance due to the fault of the Advocate the appellants should not suffer. He, therefore, prays for allowing the present application and restoring the appeal to its original number. On this proposition he relies on the following j....
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....lea the Apex Court observed as follows :- "However, we cannot be a party to an innocent party suffering injustice merely because his chosen Advocate defaulted. Therefore, we allow this appeal, set aside the order of the High Court both dismissing the appeal and refusing to recall that order." In view of the aforesaid observations, learned Advocate fervently prays for allowing the subject applica....
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.... the learned JDR. Consequently, we dismiss the application. We also notice that the Tribunal has already given its judgment which is not on the basis of default, as has been in the case of Rafiq & another relied upon by the learned Advocate, but the Tribunal has given its decision on the merits of the case after considering the total facts and circumstances on record. 6. At this stage, learn....