2018 (10) TMI 1356

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..... n or his authorized representative. Be that as it may, the petitioner simply cannot get away from the responsibility of not having assisted the Tribunal properly. We are inclined to allow the petitioner to appear before the Tribunal and argue his case. This is so for two reasons. Firstly, the Rule would require the Tribunal to hear the appeal on merits even if a party is absent. Instead, in the .....

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..... r rectification was also rejected on 23.04.2018. 2. We have perused the materials on record and, in particular, Rojkam of the proceedings before the Tribunal. We do notice a degree of negligence or lethargy on part of the petitioner in participating before the Tribunal. This may be on account of the petitioner's own volition or his authorized representative. Be that as it may, the petitione .....

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..... personally or through representative on 25.10.2018. This date is fixed to dispense with the requirement of fresh notice before the Tribunal. It will be entirely open for the Tribunal to reschedule the hearing thereafter. The petitioner or his representative would be allowed to argue the case on merits only after a cost of ₹ 25,000/- is deposited with the Revenue. Petition is disposed of. - .....

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