2013 (1) TMI 57

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..... a last chance. Therefore, it is not a case for non-appearance on single occasion but on several occasions. Therefore, the explanation given by the appellant that they have been out of business since 2005 & engaged an employee who on not receiving his salary did no informed them is not convincing as to why they were not represented on earlier occasions. Since the case has been dismissed for non .....

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..... 5-282/2012/WZB/CSTB/C-I dated 30.03.2012. In the said order, this Tribunal observed that "none appeared on behalf of the applicants nor any request for adjournment has been received. On perusal of the record, it is observed that the matter has been listed on several occasions earlier also. The conduct of the appellants shows that they are not interest in pursuing the appeals, therefore, the applic .....

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..... ellants is not restricted to 30.03.2012 only. The case has been listed several times earlier on 19.12.2011, 20.01.2012 and 30.03.2012 was given as a last chance. Therefore, it is not a case for non-appearance on single occasion but on several occasions. Therefore, the explanation given by the appellant is not convincing as to why they were not represented on earlier occasions. Since the case has b .....

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