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TMI Blog2014 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. in the Tribunal was explained by stating that the counsel had to rush to the High Court where another case was called out in the afternoon. The circumstances in which the counsel for the appellant could not appear was beyond the control of the appellant, and we are of the view that the explanation give for non-appearance was sufficient enough to restore the appeal and hear the appeal on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken up in the Hon'ble High Court instead of the Appeal in question before the Hon'ble Tribunal. (ii) Whether the Hon'ble Tribunal is justified in not restoring the Appeal to its original number when there is no finding that adjournments were sought in the part for delaying the hearing of the appeal coupled with the fact that the interest of the revenue is fully secured as the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel who was appearing in the appeal rushed to the High Court in the afternoon when another matter which was passed over in the High Court in the forenoon was called for hearing, hence he could not reach back to the Tribunal from the High Court when the matter was called out. The restoration application has been rejected by the Tribunal holding that no sufficient cause has been disclosed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration application was filed on the same day. There is no finding in the order impugned that the appellant was delaying the matter. The non-appearance of the counsel at 3.25 P.M. in the Tribunal was explained by stating that the counsel had to rush to the High Court where another case was called out in the afternoon. The circumstances in which the counsel for the appellant could not appear was be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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