TaxTMI 
TaxTMI 
2014 (2) TMI 323
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of six weeks of the receipt of the order and report compliance on 19/06/2013. The said stay order was passed in the absence of the applicants by noticing that on the previous day of hearing on 03/01/2013, it was categorically ordered that no further adjournment would be entertained and the matter shall be taken up irrespective of absence of the applicants. 2. Subsequently the applicants filed a miscellaneous application for recalling of the said stay order on the ground of the same having been passed in the absence of the appellant's representative is required to be recalled. In some of the applications, it was submitted that the last date of hearing was not 03/01/2013, as noted in the order, and in fact from 03/01/2013 the matter was adj....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te was not present, the matter was adjourned to 13/05/13. 5. The contention of Shri Pankaj Bhatia, Authorized Representative of M/s K.P. Pouches Pvt. Ltd. is all the noticees, including the notice of hearing for 06/05/13 was not being sent by the Registry to his present address, as disclosed in the appeal memo. The noticees were being sent to his old address and, as such, he could not cause appearance on 06/05/13. In any case, we find that from 06/05/13, the matter was adjourned to 13/05/2013 i.e. within a gap of 7 days. Admittedly, in such a short span, notice cannot be sent and received by the main appellant M/s K.P. Pouches Pvt. Ltd. or his Authorized Representative so as to cause appearance on 13/05/13. In any case, it is also the cont....