TMI Blog2018 (9) TMI 1870X X X X Extracts X X X X X X X X Extracts X X X X ..... representing the appellants was engaged by the Central Excise Department to represent them before the High Court and as such under a belief that he cannot argue the matter against the Central Excise Department in Tribunal, no appearance was caused. HELD THAT:- There are no merits in the plea of the assessee inasmuch as there is no adjournment request made by the appellants for bringing the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter is being repeatedly listed for disposal and the appellants were absent on all these occasions. It is seen that the appeal was first listed on 12.05.2017 and there was nobody to represent the appellants. In the interest of justice the matter was adjourned to 07.07.2017. Again on 07.07.2017, when the matter was called, nobody appeared. By way of last chance the same was adjourned to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 3-4 dates of hearing, but in the interest of justice, I deem it fit to recall the order of dismissal and restore the appeals to their original number. 4. ROA Applications are allowed in above terms. Inasmuch as one of the issue involved in all the appeals is under valuation of the goods the matter is to be placed before the Division Bench (DB). Registry is directed to fix the date in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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