1993 (2) TMI 306

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....ear 1988-89 (State and Central) were pending before the Sales Tax Tribunal, Ghaziabad. Notice for hearing was served on the learned counsel for the applicant, who was the appellant in those two appeals. The learned counsel for the applicant sought adjournment on three consecutive dates and on the fourth date fixed, none appeared before the Sales Tax Tribunal and no application for adjournment was ....

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....in the application that this Court had held in several cases that the Tribunal was empowered to recall its order in these circumstances. This application under section 22 of the said Act came up for hearing before a two-member Bench of the Tribunal, consisting of a Departmental Member and a Judicial Member. The Departmental Member was of the view that the application should be allowed whereas t....

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....e Act was dismissed. Now the applicant has come up in revision. It was argued by the learned counsel for the applicant that the Sales Tax Tribunal is meant to do justice between the parties and to secure that end, it has inherent powers to set aside an order passed ex parte without hearing the assessee. In support of his contention he placed his reliance on the cases of Commissioner of Sales Ta....

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....In this case the assessee-firm had closed. The service for hearing the appeal was effected on its learned counsel who gave an affidavit that in spite of his best efforts he was not able to locate the partners of the firm, as the same had closed and, therefore, he sought adjournment on three consecutive dates and finally his own affidavit is a clear indication of the earnestness on the part of the ....