2016 (9) TMI 271

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..... e for the Appellants Shri K Poddar and Shri Govind Dixit, AR for the Respondent ORDER The Misc. applications are for recalling of final order No. 53776 -53778/2015 dated 18.11.15, vide which the three appeals filed by the assessee were rejected on merits. 2. It is seen that at the time of passing of Final Order, nobody appeared. We also note that the appellants contention, as recorded in their .....

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..... ect. 4.  Learned DR Shri Govind Dixit appearing for the Revenue submits that though it is a fact that appearing of the assessee's representative has been shown as 'none' in the preamble of the order, but inasmuch as the body of the order records that learned Counsel's contentions and has reference to the precedent decision of the Tribunal, it has to be presumed that he appear .....

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..... f the law laid down by the Hon'ble Supreme Court in the case of J K Synthetics Ltd. vs. CC [1996 (86) ELT472 (SC)] it stand held that the Tribunal has the powers to recall an ex-parte dismissal of appeal on merits and infact such orders should be recalled when there was sufficient cause for absence of a party. The Hon'ble Court further observed that ends of justice requires when the party .....

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