2015 (7) TMI 705

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....ellant. Shri D.D. Sharma, Advocate, for the Respondent JUDGMENT Reply filed on behalf of the respondent, in Court today, is taken on record. 2. The appellant-assessee is before us, impugning order dated 9-5-2013 (Annexure A-5), passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred as to as CESTAT), allowing the appeal fi....

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....e that its counsel was negligent, but negligence by the counsel should not visit the appellant with consequences, particularly when the Commissioner (Appeals) had decided the matter in favour of the appellant. It is prayed that as the appellant engaged the services of a counsel, the appellant should not be punished for the absence of its counsel and, therefore, the appeal may be allowed, the impug....

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....nts had already been granted. It is not denied that counsel for the appellant did not put in appearance on 9-5-2013. The Tribunal, therefore, decided the appeal, on merits, after hearing counsel for the department, reversed the order passed by the Commissioner (Appeals), in favour of the appellant and restored the order passed by the adjudicating authority. While we do not condone the conduct of c....