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2018 (1) TMI 563

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..... since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal - the appellant’s case on the merit was not heard at the appellate stage because the First Appellate authority also passed its order ex parte. No material was produced before us from the revenue to demonstrate .....

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..... tions of law:- i) Whether it was proper for the Tribunal to dismiss the appeal of the appellant on the ground of delay without considering the fact that the appellant was pursuing remedy before the Appellate authority of the first instance ? ii) Whether order of the Tribunal is perverse or not ? The appellant before us was issued notice to show case and demand on the allegation of evasion .....

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..... s case is that no notice was given to it and the appeal was dismissed ex parte on 16th February, 2010. Thereafter, an application for modification/recalling/variation of the order of the First Appellate authority was filed before the said authority on 23rd February, 2010. A decision, however, was given by the First Appellate authority on 5th April, 2013 in substance rejecting the application for .....

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..... at it was within the power and jurisdiction of the Tribunal to condone the delay in terms of Section 86(5) of the Finance Act, 1994. We find that the appellant s case on the merit was not heard at the appellate stage because the First Appellate authority also passed its order ex parte. No material was produced before us from the revenue to demonstrate that the First Appellate authority had heard t .....

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