2008 (8) TMI 167

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..... r request or proceed to decide the case on merits instead of dismissing the same in default - parties should be afforded opportunity to address arguments on merits - impugned order passed by the Tribunal is set aside - 84 of 2008 - - - Dated:- 14-8-2008 - HEMANT GUPTA and RAJESH BINDAL JJ. Rajesh Sethi, for the appellant. Akshay Bhan and Aman Bansal, for the respondent. JUDGMENT .....

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..... e date fixed before the Tribunal, departmental representative who had been allotted the case could not appear for certain unavoidable reasons and other departmental representative who was present requested for an adjournment, which was rejected by the Tribunal and the appeal was dismissed in default. He further submitted that even an application filed by the assessee for adjournment was dismissed, .....

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..... he controversy involved therein, in our considered view, it would be in the fitness of things and interest of justice that the appeal filed by the Revenue before the Tribunal is heard and decided on merits. A perusal of the impugned order shows that on the date fixed none was present for the parties before the Tribunal, though it is recorded that there was no written request on behalf of the Reven .....

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