9911796707
TMI Blog1995 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri K.N. Gupta, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - A Reference Application has been filed by Shri Janak Singh for referring to the High Court the following as a question of law arising out of the Tribunal's order No. A/2093-1094/93-NRB, dated 27-12-1993 :- "Dismissal of the appeal in default is not covered by Section 129(B) of Customs Act, 1962 in as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Supreme Court by dealing with the case of Commissioner of Income Tax v. S. Chennippa Mudaliar reported in 1969 (74) ITR 41 wherein the Supreme Court struck down Rule 24 of the Income Tax Appellate Tribunal Rules. So the Appellate (CEGAT) Tribunal Rules containing identical provision of law are also within the purview of the Supreme Court judgment and in the light of said Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attend the next hearing, the case would be decided on the basis of the written argument already in the file. The notice for the next hearing fixed on 24-12-1993 was received by the advocates on 16-12-1993. They sent a telegram on 17-12-1993 and requested for adjournment as the applicant was residing in a distant rural area and could not be contacted. It has been further stated that the poor financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eApplication be decided on merits in his absence on the grounds set out by him in his application. 3. Heard Shri K.N. Gupta, learned Senior Departmental Representative who appeared for the respondent Collector. He opposed the application. 4. We have taken note of the contentions raised in the Reference Application. The question of legality of CEGAT (Procedure) Rules under which the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dismissal and restore the appeal. In the circumstances of the case, it will be open to the applicant to make such an application for restoration of the appeal which had been dismissed and to satisfy the Tribunal that there was sufficient cause for his non-appearance when the appeal was called for hearing. In view of this, we are dismissing the Reference Application filed by the appellant. X X X X Extracts X X X X X X X X Extracts X X X X
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