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TMI Blog2016 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 37C of the Central Excise Act to presume that the petitioner was duly served. However, looking to the fact that the petitioner was diligently prosecuting the appeal and appearing before the appellate Tribunal on previous occasions, therefore, we are of the view that to ensure that the matter is heard and decided on merits after giving due opportunity of hearing to all concerned and with a view to do complete justice in the matter, the petition, filed by the petitioner is allowed and the impugned order is hereby set-aside subject to the petitioner depositing costs of ₹ 5000/- before the Tribunal. - WP. 2406/2015. - - - Dated:- 2-9-2015 - R.S. JHA AND B. D. RATHI, JJ For the Petitioner : Shri Pawan Dwivedi For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued to the petitioner, the same was not served upon him and therefore, he had no knowledge about the fact that the matter was to be taken up for final hearing on 21.2.2014. It is stated that in such circumstances, the presumption of service drawn by the Tribunal is contrary to law and therefore, the impugned order deserves to be set-aside and the petitioner be given an opportunity to argue his appeal on merits. 7. The learned counsel for the respondents submits that the case set up by the petitioner is absolutely incorrect as the registered notice was duly sent to the petitioner and in view of the provisions of Section 37C of the Central Excise Act, the Tribunal has rightly drawn the presumption of service while dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, looking to the fact that the petitioner was diligently prosecuting the appeal and appearing before the appellate Tribunal on previous occasions, therefore, we are of the view that to ensure that the matter is heard and decided on merits after giving due opportunity of hearing to all concerned and with a view to do complete justice in the matter, the petition, filed by the petitioner is allowed and the impugned order is hereby set-aside subject to the petitioner depositing costs of ₹ 5000/- before the Tribunal. The learned counsel for the petitioner undertakes that he shall attend the proceedings on each and every date fixed by the appellate Tribunal and shall not seek any further adjournments. 10. The petitioner shall appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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