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TMI Blog2018 (11) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of hearing issued by the Tribunal was for the first date and it is not a case that the Appellant had consistently remained absent in past also. The Appellant was also given otherwise reason for nonappearance before the Tribunal. In the larger interest of justice, let issues be decided by the Tribunal after hearing both the sides - Appeal of the Department filed before the Tribunal is restor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. However, on the date of the hearing, on account of the communication gap, the Counsel for the Appellant could not remain present before the Tribunal. The Tribunal proceeded ex-parte on the very first day and allowed the Appeal of the Revenue, by a judgment dated 29th August, 2016. 4. Upon coming to know about such development, the Appellant applied for a rectification of the said or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly served upon the Appellant, it was the duty of the Appellant to appear and argue the case before the Tribunal. 7. In facts of the case, we are inclined to remand the matter to the Tribunal for fresh consideration on merits and disposal, in accordance with law. 8. We note that the notice of hearing issued by the Tribunal was for the first date and it is not a case that the Appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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