2019 (2) TMI 1554

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....ithout the applicant having been placed on notice that the adjourned hearing was scheduled for 22nd January 2018. Learned Authorised Representative, having opposed the application with the assertion that the adjournment to 22nd January 2018 had been brought to the notice of both sides during the sitting at which employee of the appellant was present, objected to the format of the affidavit attached to the application. Learned Counsel for the applicant drew attention to the remedied affidavit that narrated the circumstances leading to the adjournment and the assigning of a fresh date in the absence of the deponent. 2. That notice was not issued to the appellant is not in question and we also observe from the record of proceedings that there....

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....its beyond which cause does not suffice. Reliance placed by the Learned Counsel for the applicant in re J K Synthetics Ltd v. Collector of Central Excise [1996 (86) ELT 472 (SC)] is countered by the Learned Authorised Representative as pertaining to entirely different circumstances. He, therefore, submits that there would be no injustice in dismissal of this application. 3. We have perused the records at length and entertain no doubt that the Tribunal had passed the order on merits despite the absence of any representation of the appellant. These are not merits that should go into. However, it is also on record that no notice was issued for the hearing and that the present deponent is employee of the appellant who, admittedly, was present ....