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TMI Blog2010 (6) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ration set aside to grant opportunity to assessee to make out case on merit. Cost of Rs. 2,500 however imposed in view of non- representation to Tribunal to consider on merits. Writ of mandamus allowed. - 10964 of 2010(CESTAT), - - - Dated:- 7-6-2010 - N.K. Patil and B.V. Nagarathna, JJ. REPRESENTED BY: K.S. Ravishankar for Smt. Radhika Shriranjini M.D., Advocates, for the Petitioner. Shri N.R. Bhaskar, Advocate, for the Respondent. [Order per: B.V. Nagarathna, J.] - This writ petition is filed by the Assessee by challenging the order dated 11-1-2010 (vide Annexure 'C') and has sought a writ in the nature of mandamus for restoring Appeal No. E/851/2008 on file. 2. The relevant facts of the case for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs and accordingly, dismissed the said application on 11-1-2010. With the result, the appeal stood dismissed as per the order dated 3-11-2008. It is the order dated 11-1-2010, which is challenged in this writ petition. 3. We have heard the learned counsel for the petitioner and the learned counsel for the respondent and perused the material on record. 4. It is no doubt true that the application seeking restoration of the appeal was filed beyond the prescribed period of limitation. However, the question that arises for our consideration is "Whether the petitioner should be given an opportunity of being heard before the Tribunal by restoring the appeal filed before it, in view of the fact that pre-deposit was made before three months as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that there has been compliance of the order dated 19-8-2008 but since, the subsequent proceedings have been on account of the non-representation of the petitioner herein before the Tribunal on 3-11-2008, we are of the view that the impugned order dated 11-1-2010 has to be set aside since the petitioner must be given an opportunity to make out a case on merits before the Tribunal and also to meet the ends of justice. 6. However, we find that on account of there being no representation on behalf of the petitioner herein before the Tribunal on 3-11-2008, the Tribunal was constrained to the pass impugned order which is set aside in this writ petition for the aforesaid reason. In view of the non-representation of the petitioner before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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