9911796707
TMI Blog2014 (11) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... as to ascertain from office of the Tribunal over phone whether their case is listed or not, the very purpose of publishing cause list in website is defeated. In our opinion, if an assessee has made efforts to verify the cause list and their case is not found listed, they cannot be found fault with. In this case, it is so. Therefore, we have to take a view that paragraph 6 of CESTATs Circular applies to this case and the matter has to be considered afresh. - Decided in favour of assessee. - ST/2673/2012-DB - MISC ORDER No. 22250 / 2014 - Dated:- 10-9-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. M.R. Sridhar, Advocate For the Respondent : Mr. A.K. Nigam, A.R. ORDER Per B.S.V. MURTHY ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for rectification, modification or a miscellaneous application, could be entertained, which involves reconsideration of the merits of an interlocutory order, if an interlocutory order were passed without notice to an affected party, perhaps such order could be treated as a nullity (for violation of the principles of natural justice) and the interlocutory application could be heard afresh as if no earlier order was passed. 3. He submitted that Misc. Order dated 29.5.2013 was passed in the absence of the appellant. He submitted that in the cause list published by CESTAT, appeal and stay application filed by the appellant did not figure. Therefore, the appellant did not appear for hearing. Further, the stay application was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the cause list is published every week. Therefore, if an assessee finds that his case is not listed in the cause list published and does not appear for personal hearing, it is difficult to find it as assessee s fault. If an assessee has to ascertain from office of the Tribunal over phone whether their case is listed or not, the very purpose of publishing cause list in website is defeated. In our opinion, if an assessee has made efforts to verify the cause list and their case is not found listed, they cannot be found fault with. In this case, it is so. Therefore, we have to take a view that paragraph 6 of CESTATs Circular applies to this case and the matter has to be considered afresh. Accordingly, misc. application is allowed and stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
