Commnr. of Customs & Central Excise - Respondents
Customs Act, 1962, Sections 129B and 130 - Central Excises and Salt Act, 1944, Section 35C - Ex parte order of Tribunal in the absence of appellant - Contention of appellant that it had no notice of proceedings before Tribunal - Order under challenge set aside on the ground of lack of notice and matter restored to the file of Tribunal to be heard and decided afresh. [Para 2]JUGMENT
1. The order of the Tribunal, which is the subject matter of this appeal, was passed ex-parte, in the absence of the appellant. 2. It is the contention of the appellant that it had no notice of the proceedings before the Tribunal. The learned Attorney General fairly states that, in the circumstances and having regard to what has been stated by the appellant in the additional affidavit dated 18th November, 2000, it is appropriate that the order under challenge should be set aside and the matter restored to the file of the Tribunal to be heard and decided afresh. The appeal is allowed. The order under challenge is set aside on the ground of lack of notice. The appeal is restored to the file of the Tribunal, New Delhi to be heard and decided afresh. The parties shall appear before the President of the Tribunal on 22nd April, 2002 at 11.00 a.m. to take from her a date for the hearing of the appeal. 3. No order as to costs. .