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2015 (7) TMI 705 - HC - Central ExciseMarketability of carbon dioxide - Commissioner held gas not marketable as that was not being capable of bought and sold - Held that:- Large number of adjournments had already been granted. It is not denied that counsel for the appellant did not put in appearance on 9-5-2013. The Tribunal, therefore, decided the appeal, on merits, after hearing counsel for the department, reversed the order passed by the Commissioner (Appeals), in favour of the appellant and restored the order passed by the adjudicating authority. While we do not condone the conduct of counsel for the appellant or comment upon the course adopted by the Tribunal, as a Tribunal may always pass an ex parte order the learned Tribunal should have adjourned the appeal by passing a pre-emptory order that in case the appellant or its counsel does not put in appearance on the next date, the appeal shall be heard ex parte. The failure of counsel for the appellant to put in appearance should not visit the appellant with dire consequences. - Decided in favour of assessee.
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