TMI Blog2016 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... te dismissal of appeal on merits and infact such orders should be recalled when there was sufficient cause for absence of a party. The Hon'ble Court further observed that ends of justice requires when the party is unable to appear for any fault of his own, the ex-parte order against him should be set aside. Their exists sufficient cause for the advocate not to cause appearance before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal do not stand considered in the said order of the Tribunal. Infact, we note that even though the valuation of imported second hand photocopier machine was submitted by the appellant in their memo of appeal, the Tribunal observed that upward revision of values was accepted by the assessee. It is further seen that said Final Order records that learned advocate contended, whereas the fact is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arguments. As such, he submits that the appellants' contention that order was ex-parte cannot be appreciated . 5. We have seen that note sheet order wherein the appellants' representative has been shown as 'none', This is also the appellants averment in the Misc. application as also in the affidavit filed by them. The said fact shows that the present order of the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear for any fault of his own, the ex-parte order against him should be set aside. 6. We are satisfied that their exists sufficient cause for the advocate not to cause appearance before the Tribunal at the time when appeals were taken up for disposal. The late arrival of the advocate on account of delayed train is not a fault attributable to him. As such, we recall the said Final Order and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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