2018 (6) TMI 309

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....ant Shri M.R. Melvin, Supdt. (AR) for respondent ORDER This application is filed for restoration of appeal No. E/26/2009. 2.  Heard both sides and perused the records. 3.  Appeal No. E/26/2009 was listed for hearing before the Bench on 29.05.2017. When the matter was called, none appeared for assessee. The bench, after hearing learned D.R., held that Revenue has a case in ....

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....riving at a conclusion subsequently. 5.  Learned D.R. submits that the application is devoid of merits as the applicant did not attend the hearing despite being informed about the hearing date and the order of Tribunal is on merits. 6.  On careful consideration of the submission made by both sides, I find that the appeal No.E/26/2009 is filed by Revenue against order-in-appeal No. ....

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....him had sufficient cause for remaining absent when it was passed and, if it is established to the satisfaction of CEGAT that there was sufficient cause, CEGAT must set aside the ex parte order, restore the appeal to its file and hear it afresh on merits. This ratio is followed by the Hon'ble High Court of Rajasthan in the case of Kamdhenu Cement Ltd. - 2015 (319) ELT 37 (Raj.) and the Hon&#....

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....applicant on 09.11.2017 cannot be considered as time barred. 7.3  I find that the Hon'ble Apex Court in the case of J.K. Synthetics Ltd. had stated that if the respondent established to the satisfaction of the Tribunal that there was sufficient cause for non-appearance before the bench, Tribunal may set aside the order and restore the appeal to its original number and hear it afresh on....