9911796707
TMI Blog2015 (7) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... ance on 9-5-2013. The Tribunal, therefore, decided the appeal, on merits, after hearing counsel for the department, reversed the order passed by the Commissioner (Appeals), in favour of the appellant and restored the order passed by the adjudicating authority. While we do not condone the conduct of counsel for the appellant or comment upon the course adopted by the Tribunal, as a Tribunal may alwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred as to as CESTAT), allowing the appeal filed by the respondent, setting aside the order passed by the Commissioner (Appeals) and as a consequence, restoring order passed by the adjudicating authority. 3. Counsel for the appellant submits that merits of the case apart, the appellant had entrusted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel, the appellant should not be punished for the absence of its counsel and, therefore, the appeal may be allowed, the impugned order may be set aside and the matter may be restored to the Board of CESTAT, for deciding the appeal after hearing the appellant. 5. Counsel for the Revenue submits that apart from the fact that the appellant has appended an incorrect order of the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and restored the order passed by the adjudicating authority. While we do not condone the conduct of counsel for the appellant or comment upon the course adopted by the Tribunal, as a Tribunal may always pass an ex parte order the learned Tribunal should have adjourned the appeal by passing a pre-emptory order that in case the appellant or its counsel does not put in appearance on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
