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2016 (4) TMI 107 - MADHYA PRADESH HIGH COURT

2016 (4) TMI 107 - MADHYA PRADESH HIGH COURT - 2016 (41) S.T.R. 600 (M. P.) - Service of decisions, orders, summons, etc - Invoking provisions of Section 37C of the Central Excise Act - Held that:- Tribunal has rightly observed that the petitioner has been regularly attending the proceedings of the Tribunal when the matter was listed on 9.7.2013, 16.8.2013, 17.10.2013 and 12.12.2013 but the matter was adjourned as the case did not reach for hearing. In these circumstances, it is clear that the p .....

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heard and decided on merits after giving due opportunity of hearing to all concerned and with a view to do complete justice in the matter, the petition, filed by the petitioner is allowed and the impugned order is hereby set-aside subject to the petitioner depositing costs of ₹ 5000/- before the Tribunal. - WP. 2406/2015. - Dated:- 2-9-2015 - R.S. JHA AND B. D. RATHI, JJ For the Petitioner : Shri Pawan Dwivedi For the Respondent : Ku. Anuradha Singh ORDER 1. Shri Pawan Dwivedi, learned co .....

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ervice Tax Appellate Tribunal, New Delhi. It is stated that as the petitioner could not appear on 21.2.2014, the appeal was dismissed in the petitioner's absence. It is submitted that thereafter the petitioner filed an application for restoration which has also been dismissed vide impugned order dated 12.12.2014, hence, this petition. 5. The learned counsel for the petitioner submits that the only ground for rejecting the petitioner's application for restoration was that a registered not .....

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ledge about the fact that the matter was to be taken up for final hearing on 21.2.2014. It is stated that in such circumstances, the presumption of service drawn by the Tribunal is contrary to law and therefore, the impugned order deserves to be set-aside and the petitioner be given an opportunity to argue his appeal on merits. 7. The learned counsel for the respondents submits that the case set up by the petitioner is absolutely incorrect as the registered notice was duly sent to the petitioner .....

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herefore, stated that in view of the aforesaid facts, no fault can be found with the order passed by the appellate Tribunal. 8. Having heard the learned counsel for the parties, it is observed that the Tribunal has rightly observed that the petitioner has been regularly attending the proceedings of the Tribunal when the matter was listed on 9.7.2013, 16.8.2013, 17.10.2013 and 12.12.2013 but the matter was adjourned as the case did not reach for hearing. In these circumstances, it is clear that t .....

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