2009 (12) TMI 637

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....cise was being looked after by the Manager of the firm and all the papers relating to the appeals were received by the Manager of the firm and were not brought to the notice of the Managing Director of the firm. In those circumstances, nobody appeared on 26-11-2008, the day on which the appeals were disposed of on merits. 3. The learned advocate appearing for the applicants/respondents placing reliance in the decision of the Apex Court in the matter of J.K. Synthetics Ltd. v. Collector of Central Excise, 1996 (86) E.L.T. 472 (S.C.), submitted that, the applications duly supported by the affidavit filed by the applicants/respondents clearly disclose the genuine reason for the absence of the applicants/respondents on the day the appea....

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....ovember, 2008 and what prevented them from filing the applications immediately after they came to know about the same. 6. The contention that all the papers were with the Manager of the firm and that, therefore, the applicants/respondents could not know the date of hearing of the matter nor they could make arrangement to be represented by their advocate, does not appear to be true state of affairs as the affidavit filed by the Managing Director clearly discloses that, the cross-objections which were to be filed, on being prepared, were entrusted to the Manager who was having the papers relating to appeals. In para 6 of the affidavit, it has been stated thus : "6. That after the close of the Financial year, 2008-09 all the pa....