2008 (3) TMI 129

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..... ative was not present – no reason given by dept. for non-presence of representative – since assessee has paid duty on full value & which is not under dispute, department is not permitted to seek review of order through an application of ROM – application dismissed - E/EDM-142/2004 - M-90/KOL/2008 - Dated:- 25-3-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S .....

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..... rve that it is for the department to make arrangement for its representation when a case is called up for hearing as per Cause List and as per advance notice issued by the Registry. We fail to understand why the department cannot ensure presence of the DRs from the Commissioner's own representative. Consequently, the Tribunal is not precluded from entertaining a new ground for arriving at a proper .....

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