TMI Blog2009 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ring - Held that: - Appellant is directed to appear before this Court - Registry shall list the matter accordingly -. General Manager, (Excise) is also hereby issued summon for the communication he has made expressing no intention to appear - He shall also appear in person before Tribunal - ST/399/2007 - ST/51/2009(PB) - Dated:- 16-4-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing direction for issue of notice as last chance. In spite of this, the Appellant has filed an application praying for disposal of the matter on merit. Attitude of the Appellant clearly indicates that they have abused the process of law for which they do not deserve any consideration. 3. Heard Revenue and also we have perused the application filed by the Appellant. The Appellant has specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court under the Code of Civil Procedure, 1908 (5 to 1908) when trying a suit in respect of the following matters namely : (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions." 4. On the earlier occasion on 19-2-09, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced before this Court to give evidence why they do not wish to appear. If the Appellant fails to appear upon service of summons, we shall pass appropriate order. 5. The Appellant is directed to appear before this Court on 5th June 2009 and Registry shall list the matter accordingly. The appellant represented by Shri N.C. Mandal, Asstt. General Manager, (Excise) is also hereby issued summon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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