New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 498 - CESTAT NEW DELHI

2016 (8) TMI 498 - CESTAT NEW DELHI - 2016 (45) S.T.R. 538 (Tri. - Del.) - Recall of the order - order passed without hearing the appellant - hearing notice not served - failure to attend hearing - repeated default in complying with earlier notices also as notices did not reach the appellant address - Held that: - The principles of natural justice require that a person should be given an opportunity of being heard. When the person is not found at the address given in the appeal papers, not once, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vide order dated 4.12.2015 had clearly stated that the appeal stood dismissed in terms of the default clause in the order dated 21.9.2015 - no justifiable reason to interfere with the order of CESTAT - application rejected - appeal dismissed. - ST/Misc./52198/2015 & ST/1661/2011-CU(DB) - Final Order No. 52517/2016 - Dated:- 13-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Shri Varun K. Chopra, Advocate - for the appellant Ms. Neha Garg, D.R. - for the respo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d on 6.2.2013. Hon ble High Court vide order dated 5.2.2013 noting the grievance of the appellant that the order dated 20.11.2012 was passed in the absence of the appellant stated as under: We feel that it would be appropriate for the appellant to move an application under the CESTAT (Procedure) Rules, 1982 and in particular under Rule 20 thereof seeking the setting aside of the order dated 20.11.2012 on the ground that no notice, as was required under Rule 18 of the said rules, had been given/s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stay application for 10.3.2015. It was made clear that as the Counsel for the appellant was present, no further notice of hearing was needed to be issued. Subsequently, CESTAT passed stay order No. 53126/2015 dated 21.9.2015 which is reproduced below : Per Justice G. Raghuram: Notice of hearing of the stay application schedule today was dispatched to the appellant at the address provided in the memorandum of appeal on 2.6.2015. The notice was returned unserved with postal endorsement Notice is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

One copy shall also be furnished to Shri Amresh Jain, Ld. AR for departmental service on the appellant. We find CESTAT on 4.12.2015 passed an interim order No. 216/2015 which is also reproduced below : Per Justice G. Raghuram: Appellant s Counsel seeks adjournment of hearing of the Misc. application filed for seeking recall of the order dated 21.9.2015 whereby the stay application was dismissed for default. Since notice intimating hearing of the stay application on 21.9.2015 was despatched to th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as directed. 2. In the aforesaid circumstances while adjourning hearing of the Misc. application to 15.2.2016, we clarify that since the appeal stands dismissed in terms of the default clause in the order dated 21.9.2015, Revenue shall be at liberty to realise the assessed liability in accordance with law. List on 15.2.2016. No fresh notice need be issued. The appellant on 13.6.2016 (today) strenuously argued that the said order dated 4.12.2015 itself records that the notice for hearing was not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version