TMI Blog2015 (12) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 2 of the impugned order, it is just stated that the matter was adjourned on earlier occasions and nobody turned up on behalf of the respondent(assessee). But, it is seen from the tabular column given by the appellant herein that after 3rd September 2013, the date on which the adjournment was sought for by the appellant, the case was taken on two occasions viz., on 24.12.2013 and 25.9.2014 and the Tribunal rendered the decision. Therefore, we are of the considered view that one opportunity can be granted to the appellant, especially, in view of the fact that the benefit granted to the appellant by the Commissioner (Appeals) was confined only to one of the scrips, that was issued prior to the public notice issued by the DGFT. - Impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods and that the appellant was eligible for the benefit of one of those two DEPB Scrips issued prior to the public notice. 4. The Revenue filed an appeal to the CESTAT as against that portion of the order which held that the assessee is entitled to the benefit of DEPB scrips dated 31.8.1999. The appeal was filed way back in the year 2004. On 25.9.2014, the appeal was allowed ex parte on the ground that the assessee neither appeared nor filed an application for adjournment. Aggrieved by the ex parte decision so rendered by the CESTAT, the assessee is before us. 5. In the grounds of appeal, the appellant has indicated the sequence of events atleast from February 2010 upto the date of the decision. The tabular statement filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.12.2013 No Bench Sitting 13. No intimation 25.09.2014 Final order passed. 6. Mr.Haja Mohideen Gishti, learned Standing Counsel for the Department produced a copy of the mail received from the Department asking him to seek time for filing counter/further instructions from the Section concerned. But, we are of the considered view that in a matter of this nature, where an ex parte decision has been rendered by the Tribunal, the prolongation of a decision on the same is not beneficial to either of the parties. After all, the appellant seeks an opportunity to appear before the Tribunal. It is not recorded in the order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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