2018 (11) TMI 1286

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....or the Appellant. Mr. Sham Walve with Ms. Maya Majumdar, for the Respondent. P.C: Looking into the limited controversy involved, Mr. Sridharan, learned Senior Counsel for the Appellant and Mr. Walve, learned Counsel for the Respondent-Revenue, requested for final disposal of the Appeal. 2. Appellant was Respondent before the Customs Excise and Service Tax Appellate Tribunal, (the Tribunal) in ....

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....the Advocate could not remain present before the Tribunal on the date of hearing. This was the first date of hearing. It is not a case of consistent default by the Appellant or its Advocates. The Tribunal, therefore, ought to have given atleast one chance to allow the representation of the Appellant. Learned Counsel for the Appellant further submitted that, even if, the Tribunal were to proceed ex....