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2016 (7) TMI 500 - AT - Service TaxRestoration of appeal - ex-parte order allowing appeal in favour of Revenue - the concerned person, Mr. R.S. Dwivedi, was suffering from cancer and was repeatedly going to Hospital during that period. - Held that - After going through the records and with the assistance of the Id. A.R. for the Revenue, we find that the Respondent Assessee had also filed Cross Objection bearing Nos. ST/Cross/39/2010 & ST/Cross/38/2010, which were not listed and hence, the same were not considered at the time of hearing and disposal of Appeals. Thus, there is a miscarriage of justice. - Appeal restored.
Issues Involved:
Recall of ex-parte order due to miscarriage of justice. Analysis: The judgment pertains to the Appellate Tribunal CESTAT ALLAHABAD where the Respondent-Assessee filed applications for recalling a Final Order dated 01.08.2014, which was an ex-parte order favoring the Revenue. The Respondent's Counsel requested an adjournment. Upon review of the records and with the assistance of the Revenue's Authorized Representative, it was noted that the Respondent had also filed Cross Objections, which were not listed or considered during the previous hearing, leading to a miscarriage of justice. The Tribunal acknowledged the reasons for the Respondent's absence during the earlier proceedings, citing the illness of Mr. R.S. Dwivedi, who was suffering from cancer and frequently hospitalized. Consequently, the Tribunal allowed the Misc. Applications (ROA) and recalled the earlier Final Order, directing the Registry to list the appeals along with Cross Objections for Final Hearing on 27.06.2016. Furthermore, it was observed that the Cross Objections were not on record, prompting the Registry to locate them. If the Cross Objections were not found, the matters were to be presented in the Chamber for further necessary actions. The judgment was pronounced in an open Court setting by the Members of the Tribunal, Mr. Anil Choudhary (Member - Judicial) and Mr. Anil G. Shakkarwar (Member - Technical), with Shri Ashutosh Nath representing the Department as the Assistant Commissioner (D.R.), while no representation was made for the Respondent(s).
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