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TMI Blog2018 (11) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... rties the revision is being disposed of at this stage. The assessment for the year 2011-12 dated 05.02.2015, by which a liability of tax was created against the revisionist, was challenged by the revisionist by filing an appeal before the Commercial Tax Tribunal under Section 18-A of the Central Sales Tax Act, 1956. The appeal was numbered as Appeal No.55 of 2015 and decided with Appeal No.140 of 2016 . The appeal was decided ex-parte on 21.02.2017. The revisionist had moved an application for recall of the exparte order dated 21.02.2017 on the ground that the counsel for the applicant was ill and the employee of the applicant could not inform the date to the counsel. The said application of the revisionist has been rejected by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the revisionist to appear on the date fixed and argue the matter failing which appeal was liable to be decided ex-parte. So the order passed by learned Tribunal can not be said to be without affording opportunity and ex-parte. So, learned Tribunal has rightly rejected the application for recall of the revisionist and the present revision has been filed on the misconceived ground. I have considered the submission of learned counsel for the parties and perused the record. The appeal filed by the revisionist was decided ex-parte. The revisionist had filed an application for recall of the ex-parte order which has been rejected on the basis of judgment rendered in the case of M/S Ram Sevak Coal Depot (Supra) relying on paragraph 12, 13 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry powers.-Where, by any Uttar Pradesh Act, a power is given to a person, officer or functionary to do or enforce the doing of any act or thing, all such powers shall be deemed also to be given as are necessary to enable that person, officer or functionary to do or enforce the doing of the act or thing]." 24. Sale Tax Tribunal is empowered to decide an appeal after giving parties a reasonable opportunity to be heard. When a case has been decided in absence without any opportunity to a party, power has to be conceded to Tribunal to set aside the ex parte order and again decide the matter carrying out the mandate as given in Section 10(5). Conceding such a jurisdiction by Tribunal will facilitate decision of a case in accordance with law. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court had occasion to consider jurisdiction of Gold (Control) Appellate Tribunal to set-aside an ex parte order. Under Customs Act, 1962 and under Rule 41 of the CEGAT (Procedure) Rules, 1982, there was no express power. The apex Court after considering relevant provisions laid down that the said jurisdiction has to be read into the Tribunal. Following was said in paragraphs 4, 5 and 6 by the apex Court : "4. In Grindlays Bank Ltd. v. Central Government Industrial Tribunal, the same principles were applied in relation to the Industrial Tribunal constituted under the provisions of the Industrial Disputes Act, 1947. It was held that where a party was prevented from appearing at a hearing due to sufficient cause and was faced with an ex pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no power to do so. Rule 41 gives CEGAT wide powers to make such orders or give such directions as might be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or, most importantly, to secure the ends of justice. 6. If, in a given case, it is established that the respondent was unable to appear before it for no fault of his own, the ends of justice would clearly require that the ex parte order against him should be set aside. Not to do so on the ground of lack of power would be manifest injustice. Quite apart from the inherent power that every Tribunal and court constituted to do justice has in this respect, CEGAT is clothed with express power under Rule 41 to make such order as is necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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