2013 (12) TMI 1064

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.... was heard on 8-3-2011, the respondent remained absent. Even today when the Miscellaneous Application No. (ROM)18/2011 (praying for Rectification of Mistake apparent from record) was called, neither the respondent nor its authorised representative is present. At the stage of appeal hearing, there was no cross objection before us from the Respondent to wait for another occasion. Therefore, Revenue'....

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....he respondent that had the submissions been considered order would have been passed in favour of the respondent. But to explain its case even today, the respondent has remained absent. Absence of respondent repeatedly shows that this application is an abuse of process of law. Even then we looked into the merits of the application for our consideration. When we looked to the order passed by us on 8....