TaxTMI 
TaxTMI 
2017 (6) TMI 258
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.... the Tribunal vide Final Order No.41748 - 41752/2016 dated 03.10.2016. 2. On behalf of the applicants, Id. Counsel Shri Koushik Vyas submitted that on 03.10.2016 the above appeals were posted for hearing and on that date he could not appear for the reason that Interim Order No.80 - 84/2016 dated 26.09.2016, issued by the Tribunal fixing the date of hearing as 03.10.2016 was not received by the Id. Counsel. He submitted that the Tribunal on 26.09.2016 had directed to get ready with the matter and the hearing date was fixed as 03.10.2016. The said miscellaneous order was received by the Id. Counsel for the appellant under speed post only on 05.10.2016 and for this reason the Id. Counsel for the appellants could not appear and argue the mat....
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.... to seek adjournment. In spite of giving sufficient opportunities, appellant's prayer for adjournment one after another, the appellant and Counsel have remained absent on 03.10.2016. The same is abuse of the process of law which cannot be entertained. 4. We have heard the submissions made by both sides. 5. As narrated above, the Tribunal has dismissed the appeals on 03.10.2016 as there was no representation, no appearance and no request for adjournment. These appeals were posted for hearing on 13.06.2016. On this date the Tribunal passed a miscellaneous order directing the appellant to get ready with the appeals. The case was thus adjourned to 26.09.16. The relevant portion of the Misc order is reproduced as under:- "3. Conside....
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....cated. Revenue is at liberty to realize its dues in accordance with law. 3. We make it clear to the appellants that the matter shall be heard on 03.10.2016 without any adjournment. We request the Id. Chief Commissioner of Customs to take appropriate measure of law for recovery of duty in view of the abuse of the process of law by the appellant made as stated above. 4. The office of the Assistant Registrar is directed to send a copy of this order to the Id. Chief Commissioner of Customs for his appropriate measure. Registry is also directed to send a copy of this order to the concerned Advocate by fax to the number that appears in the fax message. 5. Call the matter on 03.10.2016." Thus it is seen from the above two miscellaneous....
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....xt hearing date, the argument of the Ld. Counsel would have some persuasive effect. The miscellaneous orders are nothing but orders of adjournment. It is the duty of the parties as well as the Counsels to take note of the next date of hearing when they seek adjournment. In the present case, especially when the Tribunal directed the appellants to get ready with the matter, there was a strong responsibility on the part of Counsel for appellants to follow up the hearing date of the appeals. Ld. Counsel for the appellants heavily relies upon the judgment in the case of Balaji Re-rolling Mills Ltd. (supra) to contend that the Tribunal should not have dismissed the appeals for default and that Tribunal should dispose the appeals only on merits. W....