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2019 (10) TMI 1247 - AT - Service TaxRestoration of appeal - appeal was dismissed for default - service of notice of hearing - HELD THT - The appellant has not received the notice of hearing. Several notices issued from the Tribunal has been returned with the endorsement addressee left - Taking note of this fact and the submissions it can be held that the appeal needs to be restored. The ROA is allowed - List the case on 21.11.2019.
Issues: Restoration of appeal dismissed for default due to non-receipt of hearing notice.
Analysis: 1. Issue of Non-receipt of Hearing Notice: The appellant filed an application for restoration of the appeal, which was dismissed for default as they claimed not to have received the hearing notice. The appellant's counsel highlighted that despite informing the Tribunal about a change in address during a stay application, notices were still sent to the old address, resulting in non-receipt. The appellant sought an opportunity to contest the case on merits due to this oversight. 2. Arguments and Decision: The appellant's counsel argued that multiple notices sent by the Tribunal were returned with the remark "addressee left," indicating a failure in communication. Considering these circumstances, the Tribunal acknowledged the issue of non-receipt of notices and granted the restoration of the appeal. The Tribunal allowed the appellant's application, emphasizing the need to provide a fair chance for the appellant to present their case on merits. Consequently, the case was listed for a future date to proceed with the appeal. 3. Conclusion: The Tribunal, after hearing both sides, recognized the lapse in communication leading to the non-receipt of hearing notices by the appellant. By allowing the restoration of the appeal, the Tribunal ensured that the appellant's right to contest the case on merits was preserved. The decision to list the case for a future date signified the Tribunal's commitment to upholding principles of natural justice and providing a fair opportunity for parties to present their arguments effectively.
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