1994 (10) TMI 151

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... G.P. Agarwal, Member (J)]. - When the case was called, Shri Dutta, JDR appeared on behalf of the appellant. None for the respondent. 2. At the outset, Shri Dutta, JDR submitted that the copy meant for the service upon the respondent was forwarded to the Collector of Central Excise, Bombay-III on 23-9-1994 but it is not known as to whether the respondent has been served or any steps were ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is the responsibility of the Appellate Tribunal to notify the date of hearing by issue of the notice of hearing to the appellant as well as the respondent and the Appellate Tribunal cannot shift this responsibility by asking the appellant to serve the notice of hearing issued by the Tribunal on the respondent. Merely because the appeal is of the year 1986 and amount involved is meagre one, are no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he party to the appeal or counsel appear on the date of hearing or not [see also 1978 (114) I.T.R. 542 and 1970 (26) STC 290]. In these circumstances, the dismissal of Department's Appeal for want of prosecution on the ground that the appellants have failed to serve notice of hearing issued by the Appellate Tribunal on the respondent needs reconsideration.
Case laws, Decisions, Judgements, Or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X