2014 (3) TMI 655

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....or Advocate for M/s. AL. Ganthimathi For the Respondents : Mr. V. Sundareswaran ORDER Heard the learned counsel appearing for the appellant, as well as the learned counsel appearing on behalf of the respondents. 2. This Civil Miscellaneous appeal has been filed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 11....

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....hat it is a case of exparte adjudication, by the second respondent. It has been further stated that the first respondent ought to have condoned the delay in the filing of the appeal and the appeal should have been heard and decided, on merits and in accordance with law. As the order under challenge had been passed contrary to the principles of natural justice, the Appellate Tribunal ought to have ....

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....nge Charge and another, (2012) 56 VS 258 (WBTT) 4. Gopinath & Sharma Vs. CESTAT, Chennai, 2013(32) S.T.R 172 (Mad.) 5. Gopinath & Sharma Vs. CESTAT, 2013 (32) STR J78 (S.C) 5. In view of the submissions made by the learned counsels appearing on behalf of the parties concerned and on a perusal of the records availables, and on considering the decisions cited supra, we are of the view that ....