2007 (11) TMI 31 - AT - Service Tax

Ex-parte dismissal of appeal on merits by the Tribunal is restorable, when there is sufficient cause for absence of the party Sufficient and reasonable cause given by applicants so restoration is allowed

Summary

The appeal was dismissed ex parte, but later restored due to reasonable cause for absence of the party. The appeals are listed for final hearing on 26-11-2007. The decision is based on the precedent set by the Hon'ble Supreme Court in the case of J.K. Synthetics Ltd. - 1996 (86) E.L.T. 472 (S.C.).