79. Hearing and disposal of appeals or applications for revision. -

(1) If the appellate or revisional authority does not reject the appeal or application for revision under rule 78, it shall admit the appeal or application for revision and shall fix a date for its hearing.

(2) The appellate authority shall send a copy of the memorandum of appeal to the authority or officer against whose order the appeal has been preferred asking him to send the record of the order appealed against together with his comments.

(3) The Tribunal shall send a copy of application made to it under sub-section (3) of section 46 of the Act to the Commissioner against whose order application for revision has been preferred and call for the record of the case together with his comments.

(4) (i) The appellate authority shall give a notice of hearing to the appellant and to the authority or officer against whose order the appeal under section 45 has been preferred. Such notice may be delivered personally or may be sent by post.

(ii) The Tribunal shall give a notice of hearing to the applicant who made the application under sub-section (3) of section 46 of the Act and to the authority or officer against whose order the application for revision has been preferred. Such notice may be delivered personally or may be sent by post.

(5) The appellate authority shall decide such appeal after consideration of the comments that may be furnished by the authority or officer under sub-rule (2) or if the authority of the officer so desires through any of its subordinates or through an authorised representative of the State Government, and after giving an opportunity to the appellant of being heard either in person or by a duly authorised agent.

(6) The appellate authority may before deciding the appeal under sub-rule (5) itself hold such further enquiry or direct it to be held by the authority or officer against whose decision the appeal has been preferred, or by any other officer duly authorised by it for the purpose, as may appear necessary to the said appellate or revisional authority.

(7) The Tribunal shall decide such application for revision filed under sub-section (3) of section 46 of the Act after considering any representation that may be made on behalf of the Commissioner through any of his subordinate or through an authorised representative of the State Government and after giving an opportunity of being heard to the applicant either in person or by a duly authorised agent.

(8) The appellate or revisional authority aforesaid may for sufficient reasons adjourn at any stage, the hearing of an appeal or application for revision to a different time on the same day or any other day.

(9) If on the date and time fixed for hearing or on any other date and time to which the hearing may be adjourned the appellant or the applicant does not appear before the said authority either in person or through an agent, the said authority may, dismiss the appeal or revision as the case may be, or may decide it exparte as it may think fit:

Provided that if, within thirty days from the date on which the appeal or application for revision was dismissed or decided exparte under this sub-rule, the appellant or the applicant, as the case may be, makes an application to the appellate or revisional authority for setting aside the order and the said authority is satisfied, that the intimation of the date of hearing was not duly served on him or that he was prevented by sufficient cause from appearing when the appeal or application for revision, as the case may be, was called on for hearing, the said authority shall make an order setting aside the dismissal or exparte decision upon such terms as it may think fit, and shall appoint a day for proceeding with the appeal or application for revision.

(10) The appellate or revisional authority may also impose cost on the appellant or applicant for revision for non attendance or non compliance with the orders.

(11) The appellate or revisional authority shall maintain an institution register and a disposal register of appeals or applications for revision or suo moto revisions in Forms VAT-XXXIX and VAT-XXIX-A respectively.

(12) The Commissioner may on application and for reasons to be recorded in writing transfer an appeal from one Deputy Excise and Taxation Commissioner to another.