The companynsel was told, very rightly, to put his request in writing.
It numbered the decision of this Court in Commissioner of Income Tax, Madras vs. S.Chenniappa Mudaliar, 74 ITR 41.
CEGAT heard the departmental representative in support of the appeal and decided it ex parte against the appellant on merits.
The appellant had filed a refund claim which was rejected by the Assistant Collector of Central Excise.
An application in this behalf was filed.
The respondent, the Collector of Central Excise, filed an appeal thereagainst before the Customs, Excise and Gold Control Appellate Tribunal CEGAT .
The bench having risen, the companynsel for the appellant met the Vice President of CEGAT in his chambers and, explaining why he had been held up, requested that the ex parte order on the appeal be recalled and the appeal be heard on merits.
The appeal was on board for hearing on 31st August, 1987.
The appellant filed an appeal before the Collector Customs and the appeal was allowed.
The informant was told that the appeal had already been heard and disposed of.
When the application was heard, learned companynsel for the appellant stated what had delayed him, relied upon Rule 41 of the CEGAT Procedure Rules, 1982, and prayed for recall of the order dismissing the appeal on merits.
When the appeal reached hearing, the appellant before us was number represented.
At about 11.30 A.M. on the same day CEGAT was told that the companynsel for the appellant had been held up and would soon reach CEGAT.
