2020 (1) TMI 70 - AT - Customs

Principles of natural justice - appellant submits that a copy of the Order-in-Original and show cause notice is not available with them, inasmuch as, the assessee is not producing the same - HELD THAT - The appellant again makes a request for adjourning the matter, inasmuch as, they have not been able to procure Order-in-Original and show cause notice from their client - We do not find the said request of the learned Advocate as genuine request. On the last date of hearing, it was made clear that if the Order-in-Original and show cause notice are not produced on record, the appeal would be dismissed without any further notice to the appellant. Inspite of that, the learned Advocate has not made any efforts to place the said relevant document on record, in the absence of which the appeal cannot be decided. The difficulty, being faced by the advocate, stands expressed that the appellant is not providing the said documents to them. This fact shows that the appellant is not seriously interested in pursuing the appeal before the Tribunal. Appeal dismissed being defective.

Summary

Issues: Failure to produce Order-in-Original and show cause notice leading to dismissal of appeal.

Analysis:
1. The appellant's advocate raised concerns about not having a copy of the Order-in-Original and show cause notice, attributing the unavailability to the assessee's failure to produce them.
2. The revenue's representative objected strongly, pointing out repeated adjournments due to the appellant's inability to provide the necessary documents.
3. The tribunal noted the history of adjournments, starting from February 13, 2019, with subsequent requests for postponement by the appellant on multiple occasions.
4. Despite clear instructions to produce the Order-in-Original and show cause notice, the appellant failed to comply, leading to a final warning on June 25, 2019, that the appeal would be dismissed if the documents were not submitted by August 6, 2019.
5. The appellant's advocate, on the latest hearing date, requested another adjournment due to the continued unavailability of the required documents, which the tribunal deemed as lacking genuineness.
6. The tribunal concluded that the appellant's lack of effort in obtaining the necessary documents indicated a lack of serious interest in pursuing the appeal, ultimately leading to the dismissal of the appeal as defective due to non-compliance.

This judgment highlights the importance of timely and complete submission of essential documents in legal proceedings, emphasizing the consequences of non-compliance and the impact on the outcome of the appeal.