2010 (2) TMI 1037

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....ore the Allahabad High Court at Allahabad and he had accordingly intimated the same to the Tribunal under his letter and had requested for adjournment. However, the adjournment was refused and the application for stay was dismissed. The appeal was first taken up for hearing on 18th May, 2009 and the same was dismissed for non-compliance under Section 35F of the Central Excise Act, 1944. It is the contention on behalf of the appellant that the absence of the Advocate on 13th May, 2009 was on genuine ground and since the dismissal of the stay application was not known to the appellant till 18th May, 2009, no arrangement could be made by the appellant to ensure the presence of the appellant before the Tribunal on 18th May, 2009. Ld. Advocate f....

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....he proceedings on 13th May, 2009 were concluded subsequent to the application for adjournment filed on behalf of the appellant being dismissed and it was the duty of the appellant themselves to ascertain the next date of hearing fixed in relation to the appeal. Nevertheless considering the facts disclosed in relation to the difficulty which was faced by them in ascertaining such date, undoubtedly, the sufficient cause is shown for non-appearance of the Advocate for the appellant on 18th May, 2009 before this Tribunal. Equally, since it has been clarified that the Advocate could not appear on 13th May, 2009 on account of his personal difficulty, for the absence of the Advocate on 13th May, 2009, the party should not have been blamed. 5. Hav....