2013 (11) TMI 120

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..... have been of nonappearance then there was no need to file these appeals before the Tribunal - The letters or the orders sent to the above address are regularly served upon the deponent/assessee. There is a mistake on the part of the employee of the assessee, for which, the assessee should not be penalized - In view of the principle of natural justice, no person should be condemned unheard – appea .....

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..... nior Departmental representative. The crux of arguments on behalf of the assessee is identical to the ground raised as has been summarised above. Whereas the learned senior Departmental representative contended that it is not a simple case of service or non-service of notice, rather the employee of the assessee refused to take the notice, therefore, the ex parte order of the Tribunal may not be re .....

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..... r, Bhopal and the said tent house is being run for the last about 15 years. It has been further mentioned that the letters or the orders sent to the above address are regularly served upon the deponent/assessee. It was contended by learned counsel for the assessee that somewhere, there is a mistake on the part of the employee of the assessee, for which, the assessee should not be penalised. We are .....

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