2005 (6) TMI 102

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....wo applications have been filed against the Final Order No. 821/2004, dated 26-2-2004 [2004 (170) E.L.T. 254 (T)] by the applicants, M/s. Hindustan Tobacco Co. Ltd. and also the Revenue. 2. A show cause notice was issued for certain irregularity against M/s. Hindustan Tobacco Co. Ltd., proposing penalty under Section 112 of the Customs Act, 1962. The Commissioner of Customs & Central Excise, Gu....

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....not received any communication regarding the hearing of the Revenue's appeal by the Tribunal. They never had an opportunity to represent their case and to file appropriate rejoinder. They also submitted that the order passed by the Tribunal had not taken into account of the complete situation. Hence they requested the Tribunal to recall the Final Order. 4. We have gone through the records of th....