Supreme Court · 1996 INSC 955 · Decided 28 August 1996
M/S. J.K. Synthetics LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 955 · [1996] SUPP. 5 S.C.R. 295
- Case number
- CIVIL APPEAL No. 3849/1988
- Decided
- 28 August 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 254
Headnote
Customs, Excise a11d Gold (Control) Appellate Tribu11al (Procedure) Rules, 1982. A B Rules, 20, 21 and 41-Appeal-Hearing of-Depa1tmental repre- C se11tative heard-Other party not present:-Decided ex-parte against the pmty-By the time message regarding co11nsel held up elsewhere and reach soon then hear appeal on me1its-Application filed-Tribunal rejecting the application-On appeal held, CEGAT to consider i11 each case whether the pa1ty who applies for recall of expalte order against him had D sufficient ca11se for remaining absent--lf it is satisfied that there was sufficient ca11se
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