TMI Blog2015 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... and also there is no acknowledgement of the service of the notice fixing the date of hearing on 02.01.2014 - Assessee had neither received the copy of the Revenue's appeal nor they had received the notice of hearing of the appeal on 2.1.2014. In view of these facts, we hold that non-appearance of the respondent at the time of hearing of the matter on 2.1.2014 was due to non-receipt of the notice of hearing and not only this, they had not received the copy of the Revenue's appeal. - Order recalled and appeal restored. - Excise ROA No.51745 -51746 of 2014, Appeals Nos. E/2756-2757 of 2005- EX( DB) - - - Dated:- 9-2-2015 - Rakesh Kumar, Member (T) And S. K. Mohanty, Member (J),JJ. For the Appellant : Shri Ranjan Khanna , DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s appeal ex parte against the respondent, neither the copy of the Revenue's appeal was served on the respondent nor the respondent received the notice about fixing the date of hearing, that thus, there were bona fide reasons for non-appearance of the respondent, that in view of this, the Apex Court's judgment in the case of J.K . Synthetics Ltd. Vs. Collector of Central Excise reported in 1996 (86) ELT 472 (SC) would be applicable and the Final Order dated 2.1.2014 needs to be recalled, that the Apex Court in the case of Alfred Berg Co.(I) P. Ltd. Vs. CESTAT , Chennai reported in 2011 (273) ELT 373 (Mad) has also held that when the order is passed on merits without hearing the petitioner and the petitioner's non-appearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it cannot be said that the respondent was not keen to pursue the remedy against Revenue's appeal. Moreover, from the letter dated 25.03.2014 from the Registry to the CPIO, CESTAT, New Delhi, which was sent to the respondent in response to their application under RTI Act, shows that there is no acknowledgement of the service of the appeal available with the Registry and also there is no acknowledgement of the service of the notice fixing the date of hearing on 02.01.2014. In view of this, there is merit in the respondent's plea that they had neither received the copy of the Revenue's appeal nor they had received the notice of hearing of the appeal on 2.1.2014. In view of these facts, we hold that non-appearance of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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