2004 (2) TMI 62 - SCH - Customs

Appeal to Appellate Tribunal - Ex parte order - Held that - when the matter was posted for hearing on 8-9-1997, the name of the Advocate on record was not shown in the cause list and, therefore, due arrangement could not be made for appearance and in such circumstances the appeal came to be disposed of by the Tribunal. The respondent is not in a position to controvert this position. In the circumstances, we set aside the order made by the Tribunal and remit the matter to the Tribunal for fresh disposal in accordance with law - Decided in favour of assessee.

Summary

The Supreme Court allowed the appeal, setting aside the Tribunal's order due to the absence of the Advocate's name on record during the hearing. The matter was remitted to the Tribunal for fresh disposal in accordance with the law. (Citation: 2004 (2) TMI 62 - SC)