TMI Blog2013 (12) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... uest for further adjournment was denied - No sufficient cause was shown for the absence on 16-9-2010 either in writing or through a properly authorised Counsel – Decided against assessee. - E/1519/2007 - Misc. Order No. M/70/2011-WZB/C-IV/(SMB) - Dated:- 8-4-2011 - Shri P.R. Chandrasekharan, J. Shri Bharat Raichandani, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been denied an opportunity of making out their case and, therefore, the principles of natural justice has been violated. 3. In the opening paragraph of the said order dated 16-9-2010, the ld. Member had made the following observation :- Heard learned JDR and the respondent made a request for adjournment through proxy counsel Shri S.N. Kantawala. I find that the case was adjourned three time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arty is does not present their case during this period, the appeal can be disposed of on merits. The provision of law is re-produced hereunder :- (1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits whatsoever. In the J.K. Synthetics Ltd., referred supra, it was held by the Hon ble Apex Court that it is for CEGAT to consider in every such case whether the respondent who applies for recall of the ex parte order against him had sufficient cause for remaining absent when it was passed and, if it is established to the satisfaction of the CEGAT there was sufficient cause, CEGAT must set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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