TMI Blog2017 (2) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... g counsel for appellant - In view thereof but subject to payment of cost of ₹ 25,000/- within one month, we allow this appeal, set aside orders dated 28.07.2011 and 12.11.2013 passed by Tribunal impugned in this appeal and answer the aforesaid question in favour of Assessee - decided in favor of appellant. - CENTRAL EXCISE APPEAL No. - 10 of 2014 - - - Dated:- 16-2-2017 - Hon'ble Sudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts but same has also been dismissed vide order dated 12.11.2013. 3. In the facts and circumstances, the only substantial question of law which has been raised in this appeal is: Whether Tribunal was justified in deciding appeal ex parte and also dismissing recall application? 4. The dispute relates to certain items as to whether same can be taken as Input so as to entitle Assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of stay was passed, it does not give any right to appellant to prolong the matter. Another application was filed by appellant on 28.01.2013 stating that on 03.08.2012 as per roster Tribunal Member (T) was not sitting hence counsel could not appear when application was taken up. This application was rejected by order dated 12.11.2013. 7. Whether the appellant had knowledge of date as claimed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, set aside orders dated 28.07.2011 and 12.11.2013 passed by Tribunal impugned in this appeal and answer the aforesaid question in favour of Assessee. Tribunal now shall decide appeal afresh on merits after hearing both the parties. 9. We also make it clear that Assess shall not seek any adjournment but participate in proceedings before Tribunal so that appeal may be decided expeditiously an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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