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TMI Blog2017 (6) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016. That for this reason the Counsel could not appear for hearing on 03.10.2016. - Held that: - Instead of passing a docket order granting adjournment and posting the next date of hearing of the case, the Tribunal, in order to make it clear that the appeal will be positively taken on the next date passed the above miscellaneous orders. So the ground put forward by the appellants that they received the copy of the miscellaneous orders on 05.10.2016 and therefore could not appear on 03.10.2016 is baseless and impermissible - In the present case, especially when the Tribunal directed the appellants to get ready with the matter, there was a strong responsibility on the part of Counsel for appellants to follow up the hearing date of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erolling Mills Ltd. Vs. CCE - 2014 (310) ELT 209 (S.C) and contended that the Tribunal ought to have considered the appeal on merits and should not have dismissed the appeals for non prosecution. 3. Ld. AR Shri S. Nagalingam opposes these applications for restoration of appeals. He submitted that the applicants have been given sufficient chances for hearing of their appeals. The appeals were posted on 13.06.2016 and the Tribunal vide Miscellaneous Order No.40253 - 40257/2016 dated 13.06.2016, directed the appellants to get ready with the matter and not to seek any further adjournment in view of the huge revenue involved. The case was thus posted for hearing to 26.09.2016. On 26.09.2016, neither the appellants nor their representatives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee years, it is not desirable to grant extension of stay for indefinite period. Accordingly, notice is hereby issued to appellant to cause appearance for hearing of appeal on 26.09.2016. 4. All the miscellaneous applications are disposed extending the operation of the stay order till 26.09.2016. Under no circumstance, further extension shall be granted. Appeal shall be heard on that day. Appellant should not seek adjournment in view of interest of revenue involved. 6. Thereafter, on 26.09.2016, the Tribunal again granted adjournment to the appellants. It would be noteworthy to mention that the Tribunal had adjourned the matter on a letter faxed by the appellants requesting for adjournment. Even though there was specific direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to get ready with the matter. The series of requests for adjournment made by the Id. Counsel of the appellants was also considered. But on 03.10.2016 there was neither appearance nor request for adjournment. 7. The present ground raised by the appellants in the applications for restoration of appeals is that the miscellaneous order dated 26.09.2016 adjourning the case to 03.10.2016 was not received by the Counsel and it was received by the Id. Counsel only on 05.10.2016. That for this reason the Counsel could not appear for hearing on 03.10.2016. 8. We have to say that the miscellaneous orders dated 13.06.2016 as well as 29.06.2016 are just orders granting adjournment and fixing the date of next hearing. The appeals we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed by the Hon'ble Apex Court in the said judgment. We are fully aware of our responsibility to consider and dispose the appeals on merits. The facts of the judgment reveal that the appeal in the said case was given only a single hearing date and the Tribunal dismissed the appeal for non-prosecution. In the case before us, the facts are entirely different. The Tribunal has given several adjournments and also passed miscellaneous order directing the appellant to get ready with the appeals. Nonetheless, tax matters require the assistance of lawyers and department representative to dispose of the matters. The issue involved being complex as also facts, as well as the implication of Revenue necessitates proper guidance from the bar and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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