TMI Blog2018 (10) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... djourned to 16.9.2015, and the assessee received the adjournment notice dated 15.7.2015. The Revenue has not pointed out that the adjournment notice, fixing the date of hearing as 20.01.2016, was sent to the assessee. The non-appearance of the assessee before the Tribunal on 20.01.2016 is not attributable to the assessee, as they did not have due communication of the date of hearing - This is a sufficient ground to recall and set aside the order dated 20.01.2016, so that the appeal can be heard by the Tribunal and decided on merits and in accordance with law. The appeal stands restored to the file of the Tribunal to be heard and decided on merits, giving liberty to the assessee and the Revenue to canvass all points. - C.M.A. Nos.177 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative was heard and the Tribunal has passed an order. While doing so, the Tribunal held that calling for payment of interest shall serve no useful purpose of law when interest of Revenue was not prejudiced. To that extent, the assessee was granted relief. However, with regard to CENVAT Credit, the Tribunal accepted the stand taken by the Departmental representative that the CENVAT Credit was taken by the assessee, but that was unutilised and finally merged due to amalgamation with the amalgamated company and the final goods were exempted from 09.07.2004, while the credit was taken prior to that period. Further, the Tribunal observed that a perusal of the facts and circumstances of the case demonstrates that the unutilised credit was revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed. 5.From what has been stated above it is seen that the Tribunal does not assign a specific date on the date of hearing when the case is adjourned and the adjourned date is intimated by an adjournment notice and this procedure was adopted in the assessee's own case and the case stood adjourned to 16.9.2015, and the assessee received the adjournment notice dated 15.7.2015. The Revenue has not pointed out that the adjournment notice, fixing the date of hearing as 20.01.2016, was sent to the assessee. Therefore, we find that the non-appearance of the assessee before the Tribunal on 20.01.2016 is not attributable to the assessee, as they did not have due communication of the date of hearing. Therefore, we find that this is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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