TMI Blog2019 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ross objection dated 28.11.2003, being aggrieved by the order in Appeal No.100/2003 dated 29.04.2003. Both in the appeal filed by the department and in the cross objection filed by the assessee, there was no representation on behalf of the assessee. Consequently, the assessee has not been heard in the matter. In the absence of hearing the assessee, the impugned order has been passed. It is not forthcoming as to why the assessee did not appear before the Tribunal, it would not be necessary to go into the said reasons also. But what follows is the fact that the assessee was not heard by the Tribunal either in the appeal filed by the respondent-department or on the cross objections filed by the assessee. The matter is remanded to the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee not being fully operational and employees not working to their full capacity has let to a delay in filing the appeal. It is also submitted that one of the security staff who received the notice of the impugned order did not bring it to the notice of the assessee so as to file an appeal in time. Learned counsel for the appellant further contended that having regard to the fact that the appellant was not heard by the Tribunal inasmuch as the appellant was not represented by its representative or through its counsel, which is evident from Paragraph No.2 of the impugned order, the said order is virtually an order passed in violation of the principles of natural justice. 5. Having regard to the said facts, appellant s counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the absence of appellant, an opportunity may be given to the appellant-assessee to appear before the Tribunal. 8. In the circumstances, we have considered the application for condonation of delay of 306 days in filing the appeal in the first instance. While considering the said application, we note that the appellant has stated that the reason for delay has occurred on account of skeletal operation being conducted by the assessee-company and it is not operating as a full-fledged concern. It is also contended that on account of there being non-communication of the order passed by the Tribunal by one of the security-men of the company to the concerned officers of the company appeal could not be filed in time. No doubt, there is a limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 is disposed. 9. Having heard learned counsel for the respective parties on admission of the appeal and bearing in mind the circumstances of the case, the following substantial question of law would arise for our consideration. Whether in the absence of the appellant-assessee being heard by the Tribunal the final order dated 01.05.2017 is in accordance with the principles of natural justice? 10. This appeal is admitted to hear the aforesaid substantial question of law. 11. Since we have heard learned counsel for the respective parties at length, with their consent, the appeal is finally heard and is being disposed off by this judgment. 12. It would be unnecessary to re-state the facts of this case or get into the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh adjudication in accordance with law after giving an opportunity to both parties. 13. Since both parties are represented by their respective counsel, they are directed to appear before the Tribunal on 10.01.2019 without expecting any separate notices from the said Tribunal. 14. It is further directed that the appellant shall file a copy of the receipt regarding payment of costs before the Tribunal also. 15. The Tribunal shall consider the appeal filed by the respondent-department as well as the cross-objection filed by the appellant herein in accordance with law and after giving an opportunity to both parties and pass a speaking order thereon. Appeal is disposed off in the aforesaid terms. Al l other contentions on bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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