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2018 (10) TMI 1278 - HC - Central ExciseRectification of Mistake - ex-parte order - appellant contend that they were not intimated about the date of hearing, i.e. 20.01.2016, as they have not served with any notice - Held that:- It is seen that the Tribunal does not assign a specific date on the date of hearing when the case is adjourned and the adjourned date is intimated by an adjournment notice and this procedure was adopted in the assessee's own case and the case stood adjourned to 16.9.2015, and the assessee received the adjournment notice dated 15.7.2015. The Revenue has not pointed out that the adjournment notice, fixing the date of hearing as 20.01.2016, was sent to the assessee. The non-appearance of the assessee before the Tribunal on 20.01.2016 is not attributable to the assessee, as they did not have due communication of the date of hearing - This is a sufficient ground to recall and set aside the order dated 20.01.2016, so that the appeal can be heard by the Tribunal and decided on merits and in accordance with law. The appeal stands restored to the file of the Tribunal to be heard and decided on merits, giving liberty to the assessee and the Revenue to canvass all points.
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