TaxTMI 
TaxTMI 
2026 (7) TMI 1938
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....Sri Amit Mahajan, learned counsel for the respondent. 3. Present appeal has been filed under Section 35-G of the Central Excise Act, 1944 read with Section 174 of the Central Goods and Services Act, 2017, arising from the order of the Customs Excise and Services Tax Appellate Tribunal, Allahabad (in short, "the Tribunal") in Appeal No.71262 of 2018, dated 13.11.2025. By that order, a two-member bench of the Tribunal has dismissed the appeal of the appellant, ex parte. 4. The present appeal has been pressed on the following question of law: Whether in absence of any bench sitting on 06.05.2025- when the case was last listed for hearing (with prior notice to the appellant), the said appeal could have been decided on the next da....
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.... as a letter has been circulated, as last opportunity we list the appeal on 06.05.2025. It is made clear that the appeal shall be decided on merits on the next date of hearing even in the absence of the appellant. " 8. Again, it is stated at the bar that no bench was formed on 06.05.2025, occasioned by Order No.46 of 2025, dated 25.02.2025 constituting a single-member benches only. On that date, there was no specially constituted bench, to hear the appeal filed by the appellant. 9. In such facts, issue arises if Public Notice No.3 of 2019, dated 18.02.2019 offers any procedure whereunder the Tribunal may not be obligated to communicate to the appellant the next date of hearing, fixed after the date 06.05.2025. For ready reference, the....
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....he Tribunal and ascertain the correct status of the proceedings by perusing the latest orders passed in those proceedings. 11. By way of an example, we may note, to the extent adjournment was granted to the appellant on 12.03.2025, by a judicial order passed by a two-Member bench of the Tribunal, that order may be found uploaded on the website of the Tribunal 12. However, the issue here is not about the dates when a judicial order may have been passed and uploaded, but the issue is if no notice was required after the subsequent date 06.05.2025, when no order came to be passed by the Tribunal. As noted above, on that date, a two-Member bench of the Tribunal was not constituted. Therefore, no order came to be passed or uploaded- fixing ....
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.... makes it clear that in the first place, the Tribunal was obligated to notify the date and place of hearing of the appeal. To the extent there was no judicial order passed on 06.05.2025, the next/last date 15.07.2025 was not notified to the appellant through judicial order or in the course of hearing in the appeal proceedings. Further, to the extent the Order No.46 of 2025, dated 25.02.2025, was issued by the Deputy Registrar, the date 15.07.2025 could not be notified to the appellant in the manner required vide Public Notice No.3/2019, dated 18.02.2019. 17. Undeniably, since there was no sitting of two-member bench on 06.05.2025, the fact that no hearing took place on that date, cannot be doubted. It also cannot be described that hearin....