2007 (3) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocates appeared on behalf of the appellants and urged the following points. (i)      These appeals were posted for hearing on 28-11-2005, however, the authorized representative Shri A. Shiva Rao, Chartered Accountant of the appellant could not be present owing to his father's ceremony on the very day in a Village in Dakshin Kannada District. Hence, he filed an adjournment application on 22-11-2005. The authorized representative, a Chartered Accountant does not appear before CESTAT regularly. In view of this, the next day of hearing was not ascertained immediately and by that time it was ascertained the matter was already heard and dismissed. The adjourned date of hearing was not communicated to the appellants se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E.L.T. 160 (Guj.) = [2006 (73) RLT 435 (Guj.) When order of the Tribunal was sent by Registry by registered post, which returned undelivered, efforts should be made to effect service in other mode prescribed in Section 37 of the Act. (Para 13). (d) Margra Industries Ltd. v. CC - 2006 (202) E.L.T. 244 (T-LB) Service of order should be effected by resorting to Sections 37C of the Central Excise Act, 1944 or Section 153 of the Customs Act, 1962. 3. The learned JDR Shri K. Sambi Reddy strongly opposed the prayer of the appellants. He relied on several decisions. (i)      The Apex Court dismissed for non-appearance the Civil appeal filed by Commissioner of Central Excise, Bhubaneshwar against the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice was not accepted in the absence of evidence. The ROA was dismissed. 4. We have gone through the records of the case carefully. After several adjournments, these appeals were listed on 28-11-2005. The letter of intimation was issued to the party on 11-11-2005. On receipt of the intimation, the appellant in their letter dated 19-11-2005 (copy produced by the appellant received in CESTAT on 22-11-2005 but the original is not seen in the file of the CESTAT) had indeed sought an adjournment for the reason that he would be attending his father's ceremony on the same date in Dakshina Kannada District. The reason given by the appellant appears to be legitimate. Further, we do not find a copy of the letter giving intimation to the appell....