Cce & St Chandigarh -I vs M/S.Punjab National Bank

Misc. ORDER NO. __54239___/2015 PER: S. K. MOHANTY The application for restoration of appeal has been filed by the appellant seeking restoration of Appeal No.ST/60017/2013, passed by this Tribunal on 24.09.2014 vide final order No.53859/2014.

2. The Ld. Chartered Accountant, Shri Rakesh Khanna for the respondent, submits that on 04.06.2014, the respondent appeared before Tribunal and the matter was adjourned to 24.07.2014. On the said date since there was no Court, the matter was adjourned to 24.09.2014 and the notice in this regard was communicated to the respondent. Due to some miscommunication, the notice was not handed over by the respondent to the authorized representative, as a result of which the matter could not be argued on the date fixed for hearing. For non-appearance of the respondent on 24.09.2014, the appeal was decided ex-parte in favour of the Revenue appellant. Hence this ROA application has been filed for restoration of the above mentioned appeal. The ld. Chartered Accountant for the respondent submits that the Respondents case, for an earlier period is squarely covered by the decision of this Tribunal vide Final Order dated 18.06.2013 reported in 2014 (34) STR 278(Tri.-Del.).

3. Considering the fact that the respondent could not appear for hearing due to some genuine reasons and also their case being covered by an earlier decision in their favour by this Bench of the Tribunal, I am of the opinion that the ROA merits consideration. Thus, the ROA is allowed and the appeal to come up for hearing in due course.

4. The ROA is disposed of in above terms.

(Dictated and pronounced in open court)

(S. K. MOHANTY) MEMBER(JUDICIAL) Anita

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