TMI Blog2009 (10) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in two appeals. Heard Mr. R. Senniappan, the learned counsel for the petitioner. Mr. R. Mahadevan, learned Additional Government Pleader (Tax) takes notice for the respondents. The case of the petitioner is that the Tribunal allowed two appeals filed by the Department in S.T.A. Nos. 33 of 2007 and 658 of 2006 ex parte on August 1, 2007, after the final hearing notice sent to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation to set aside the ex parte order or for restoration. Though the regulations do not contain an express stipulation that every application for restoration or for setting aside the ex parte order should be accompanied by the original order of the Tribunal, the regulation 9(3) imposes a condition upon the person aggrieved to make an application under regulation 9(2) within 30 days from the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entertaining an application under section 9(2). Therefore, even without a copy of the order of the Tribunal, the petitioner could have approached the Tribunal under regulation 9(2). In normal circumstances, if the petitioner was able to establish that they never had any notice of the appeal at any point of time, the order of the Tribunal could have been set aside even here and the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsisting upon the original order accompanying the applications. However, if the records of the Tribunal discloses that the original order was served on the petitioner, the petitioner shall also file condone delay applications. If the records of the Tribunal do not show the service of the copy of the order of the Tribunal on the petitioner, the Tribunal shall entertain the applications for setting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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