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2015 (9) TMI 626 - HC - Central ExcisePower of Tribunal to set aside ex parte order - whether the Customs Excise & Service Tax Appellate Tribunal, is empowered while exercising power under the Central Excise Act, 1944 to set aside an ex-parte order - Held that:- A perusal of order allowing the appeal against the appellant reveals that counsel for the appellant was not present. The Tribunal instead of passing an order initiating ex-parte proceedings, chose to forthwith decide the appeal and set aside the order passed in favour of the appellant. While appreciating the endeavour of the Tribunal to dispose of appeals expeditiously, it needs to be emphasised that interest of justice should not be jeopardised and that Courts and Tribunals are respected for their ability to adjudicate matters on merits. A perusal of the application for recalling the ex-parte order reveals that adequate explanation was furnished for failure of the counsel to put in appearance. This apart, negligence on the part of a counsel should not visit a party with consequences that involve monetary liability. We are, therefore, satisfied that the impugned orders are contrary to law. - Decided in favour of assessee.
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