TaxTMI 
TaxTMI 
2018 (2) TMI 490
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.... the respondent ORDER Per: Bench The above application for restoration of appeal is filed by the appellant seeking to restore the appeal which was disposed vide Final Order No.42059/2016 dated 27.10.2016. 2. On behalf of the appellant, Ld. Counsel, Shri Mayank Garg, submitted that the appellant had not received the notice fixing the date of hearing as 27.10.2016 and therefore, neither the app....
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.... appeal is per se non maintainable. 4. Heard both sides. 5. The Ld. Counsel for the appellant has submitted that the appellant did not receive the notice fixing the date of hearing issued by the Tribunal and therefore neither the appellant nor the counsel could appear on 27.10.2017 on which date the appeal was finally disposed. It has to be stated that the Tribunal issued notice not only to appe....
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....in the case of J.K. Synthetics Ltd. (supra) to contend that even if an appeal is disposed on merits, ex parte the same has to be restored. It is not brought out from the facts of the said case whether there was detailed discussion of the issues concerned in the order, which was impugned in the said judgment. Further, the Hon'ble Court had observed that in every case the Tribunal has to examine the....