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To decide the appeal itself on merits, ex-parte, should really be the measure of last resort and should not be undertaken by way of first response to an adjournment application in such cases. Such a course, if followed would only result in avoidance of needless litigation and better serve the statute.

Classification of Goods — Rejection of the adjournment sought for the first date fixed by the Appellate Authority, that too when the Appellate Authority itself could not convene or could not hear the matter for the first 60 days of the period contemplated under section 101(2) of the Act, appears wholly harash and unreasonable on the part of the Appellate Authority to refuse the short adjournment sought, and to have proceeded to decide the appeal itself on merit. Order passed by the Appellate authority set aside and remitted the matter to the Appellate Authority to decide the petitioner’s appeal afresh. — Khandelwal Extractions Ltd. Vs. State of U.P. & 6 Ors. [2018] 7 TAXLOK.COM 026 (Allahabad)