TMI Blog2019 (3) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court of Madras in the case of the same respondent [2013 (12) TMI 817 - MADRAS HIGH COURT]. It is also noted that the case in appeal was very much similar to the case before the Hon'ble High Court, which was relied upon. Thus, the impugned Order having been disposed on merits, there is no error on the face of record that requires rectification. - Application No.: E/ROM/41025/2017 In: E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) to ₹ 90,000/-. Against this, the Department had come in appeal. However, on the date of hearing neither the assessee nor the counsel could appear and argue the matter. He submitted that though the request for adjournment had been submitted, the same was not considered. 2.2 He further submitted that though the Department Appeal would fall within the monetary limit, the Tribunal had then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal by interfering with the impugned Order and restoring the penalty imposed by the adjudicating authority. The applicant herein had not appeared in spite of repeated notices. 6. The Final Order reveals that the same is passed after considering the merits of the case. The Order further notes that notices had been sent to the assessee-respondent, but however, on some pretext or the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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