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2018 (3) TMI 1551 - HC - Central ExcisePrinciples of Natural Justice - ex-parte order - The Tribunal specifically queried but the appellant did not reply as to why the show cause notice was not responded to or why there was absence for personal hearing; both of which were admitted - Held that: - in the instant case the assessee cannot be termed to have acted with diligence. The assessee did not respond to the show-cause, failed to appear for personal hearing and challenged the order on grounds of ignorance of law. Then when the Tribunal allowed fresh consideration on terms, the condition imposed was not complied. There are no unreasonableness, in the condition imposed. There is no sufficient cause to condone the delay or interfere with the order passed - appeal dismissed.
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