TMI Blog1997 (1) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 15-12-1995 seeks rehearing on the ground that notice posting the appeal for hearing was not received by the assessee-company. 2. We may briefly refer to the facts giving rise to the misc. application. Notice of hearing posting the appeal for hearing by the Tribunal was directed to be served on the assessee through the D.R. This direction was given by the Tribunal on 12-9-1995. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served on the assessee on 13-1-1996 as per the acknowledgement card on record. 5. Thereafter the assessee's representatives, by a letter dated 28-5-1996, applied to the Tribunal requesting for certified copies of the order sheet entries, acknowledgement for the service of the notice and the compliance report filed by the D.R. These were directed to be issued and were accordingly issued to the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, an affidavit affirmed by one Arvind Kumar Sinha, director of the assessee-company dated 18-11-1996 has also been filed. On the basis of these, it was prayed that the order of the Tribunal may be recalled and the appeal may be reposted and re-heard after giving proper opportunity to the assessee. 7. When the misc. application was taken up for hearing on 3-1-1997, our attention was drawn on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the receipt of the Tribunal's order dated 15-12-1995 and that in this acknowledgement card also the company's rubber stamp does not appear. We also pointed out to him that the receipt of the Tribunal's order by the company is admitted even though the same person who signed the tear off acknowledgement slip has signed the acknowledgement card evidencing the service of the Tribunal's order wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied. The company's rubber stamp does not appear in either of them. However, the company denies the receipt of the notice of hearing, but admits the receipt of the Tribunal's order. We are at a loss to appreciate as to how the claim can be accepted in the above state of affairs. Though both in the affidavit and in the course of the hearing before us the director of the assessee-company Mr. Arvind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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