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2014 (9) TMI 534 - HC - Central ExciseStay Application under Section 35F - Non appearance of assessee - Held that:- Reason given for non-appearance of the counsel for the assessee before the Tribunal at the time fixed appears to be unintentional and bonafide. Accordingly, the order dated 30.10.2013 dismissing the stay application in default and directing the appellant to deposit 100% of the demand duty is set aside. As a necessary corollary, the order dated 11.2.2014 passed by the Tribunal in pursuance thereof, whereby the appeal of the assessee was dismissed for failure of non-deposit is also set aside. The matter is remitted to the Tribunal to decide the application for pre-deposit afresh in accordance with law after affording an opportunity of hearing to the petitioner - Decided in favour of assessee.
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