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2015 (8) TMI 247 - MADRAS HIGH COURT

2015 (8) TMI 247 - MADRAS HIGH COURT - 2015 (323) E.L.T. 31 (Mad.) - Restoration of appeal - Tribunal dismissed appeal as non prosecution - Held that:- considering the number of adjournments already granted in the case and the number of occasions on which the case was adjourned at the instance of the appellant/assessee and having regard to the different reasons, which were compelling in nature for which the adjournment were sought for, the Tribunal ought not to have dismissed the appeal for non- .....

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n - Decided in favour of assessee. - CMA.No.1384 of 2015 and MP.No.1 of 2015 - Dated:- 23-7-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. S. Gurumoorthy For the Respondents : Mr. A. P. Srinivas JUDGMENT (Delivered by K. B. K. Vasuki, J) The assessee is the appellant herein. This Civil Miscellaneous Appeal is filed against the order of the Tribunal by raising the following substantial questions of law : (i)Whether in the facts and circumstances of the case, the order of the T .....

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the same led to issuance of show cause notice dated 30.10.2003 demanding a sum of ₹ 2,27,025/- towards duty on Sodium Silicates cleared to M/s.Hari Soap industries on job work basis during the periods from 1998-1999 to 1999-2000 under Sections 11(A)(1) and 38(A) of Central Excise Act along with interest applicable under Section 11(AB)(1) and penalty under Section 11 (AC) of Central Excise Act. The appellant filed its reply on 22.12.2003 and attended personal hearing. Whereas the second re .....

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of further appeal before the first respondent/Customs, Excise and Service Tax Appellate Tribunal raising serious grounds. The case was before the Tribunal repeatedly adjourned and there were totally 8 adjournments, out of which, 3 adjournments were at the instance of the assessee on different grounds. The Tribunal on the hearing date on 03.06.2013 rejected the request for further adjournment and dismissed the appeal for non prosecution. Hence, the present Civil Miscellaneous Appeal by the asses .....

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on all the three occasions, seeking adjournment for different reasons and on the remaining occasions, the case was taken up on the dates other than the hearing dates and stood adjourned to future date and the same was then intimated to the counsel on record at Chennai. However, the case was from 23.01.2013 adjourned to 11.03.2013 on the ground that the advocate's mother-in-law expired and he had to attend 10th day ceremony on 23.1.2013 and the case on 23.01.2013 was adjourned to 03.06.2013 d .....

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