2015 (2) TMI 90

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....ant had not appeared before it at the time of hearing. Aggrieved against the said order, the present appeal has been filed. 2. The appellant is engaged in the business of providing spare parts for specialised motor vehicles. Initially the business was being run as a division of M/s.Tatra Vectra Motors Ltd. and was subsequently transferred to the appellant through a business transfer agreement dated 5.8.08. In connection with the business, the appellant imported and locally procured spare parts. Notices were issued on the appellant calling upon it to show cause as to why the activities of the spare parts division not be considered as 'manufacture' within the meaning of Section 2 (f) (iii) of the Central Excise Act and various amou....

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....wed by the Tribunal on 24.6.14 and the Miscellaneous Application was posted for hearing on 18.8.14. The Tribunal, in its order, has recorded that on 18.8.14, the Bench of the Tribunal did not sit and, therefore, the matter was posted for hearing on 26.11.2014. The Tribunal has further recorded that on 26.11.2014, when the matter was taken up, nobody appeared on behalf of the applicant/the present appellant and, therefore, it was not interested in proceeding with the stay petition. As a consequence, the entire amount was ordered to be deposited. This finding is sought to be dispelled by the appellant stating that the intimation of the next date of hearing was not received by the appellant and, therefore, they were not in a position to appear....