TMI Blog2010 (9) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... nt does not get opportunity of hearing it may suffer - But it was a helpless situation when abuse of the process of law came to record - Hence, failure of the appellant to participate for hearing demonstrates that the appellant is interested to enjoy at the cost of revenue without causing appearance for hearing its appeal - It is not a case to further accommodate the appellant to cause prejudice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appearance by the appellant. We found that there was appearance by the Manager of Larsen Toubro Limited while stay order was passed on 5th September 2009. Even subsequent to that, the order sheet does not show name of Shri Prakash Shah to consider his appearance in this case. The order sheet of 10th April 2006 exhibits that Manager Shri R. Viswanathan, Manager was representing the case. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2010 by Tribunal. It appears from paragraph 2 of the order that with the assistance of Revenue entire material fact to the record was brought for decision. The order reflects the matter in controversy. Revenue loss could be found out on appreciation of evidence. It was noticed that notificational benefit was abused by the appellant. 3. Therefore it is clear from above that Tribunal has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
