2009 (5) TMI 454

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..... e merits of the case and without affording another opportunity of hearing to the appellant/assessee when the paper book filed by counsel of the appellant/assessee already contained the written submissions and the relevant documents were on record before the Tribunal?” Held that- the Tribunal could not have dismissed the appeal without going into the merits of the case by reflecting the adjournment .....

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..... g on the merits of the case and without affording another opportunity of hearing to the appellant/assessee when the paper book filed by counsel of the appellant/assessee already contained the written submissions and the relevant documents were on record before the Tribunal?" 3. It is submitted by Mr. Sumit Nema, learned counsel that the Tribunal should not have dismissed the appeal without adj .....

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..... r with profit to rule 24 of the Rules which reads as under: "24. Where on the day fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear in per son or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has bee .....

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