9911796707
TMI Blog1997 (1) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee through the D.R. This direction was given by the Tribunal on 12-9-1995. Accordingly, the notice posting the hearing on 6-12-1995 was sent through the D.R. On 5-12-1995, a letter was received by the Assistant Registrar of the Tribunal from the Departmental Representative to the effect that the notice was served on the assessee on 28-11-1995. The tear off acknowledgement in original was also enclosed along with the letter. 3. When the appeal was called for hearing on 6-12-1995 there was no representation from the assessee. The Tribunal heard the appeal ex parte and passed orders thereon on 15-12-1995. In the first paragraph of the order, the Tribunal observed that the notice was served on the assessee and the acknowledgement as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the order of the Tribunal may be recalled and the appeal may be reposted and re-heard after giving proper opportunity to the assessee. 7. When the misc. application was taken up for hearing on 3-1-1997, our attention was drawn on behalf of the assessee to the affidavit. The Bench thereupon directed that the deponent be produced for examination and accordingly the hearing was adjourned to 10-1-1997. On this date, Mr. Arvind Kumar Sinha, the deponent of the affidavit was present. He denied that the assessee-company had received the notice of hearing posting the appeal on 6-12-1995. His attention was invited to the signature in the tear off acknowledgement slip. To this, he stated that he does not know whose signature it was. He also po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany's rubber stamp does not appear in either of them. However, the company denies the receipt of the notice of hearing, but admits the receipt of the Tribunal's order. We are at a loss to appreciate as to how the claim can be accepted in the above state of affairs. Though both in the affidavit and in the course of the hearing before us the director of the assessee-company Mr. Arvind Kumar Sinha more than once denied the receipt of the notice of hearing by the company, in view of the clear evidence on record we are unable to accept the same. Under the circumstances, we have no option except to reject the miscellaneous application which we hereby do.
9. In the result, the miscellaneous application is dismissed X X X X Extracts X X X X X X X X Extracts X X X X
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