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NCT Delhi - Section

Section 140 in The Delhi Excise Rules, 2010

140. Hearing of appeal.

(1)If the appellate authority does not reject the appeal under rule 141, it shall fix a date for regular hearing.
(2)The appellate authority may at any stage adjourn the hearing of an appeal to any other date.
(3)If, on the date fixed for hearing or any other date to which the hearing is adjourned, the appellant does not appear before the said authority either in person or through an agent, the said authority may decide the appeal ex parte on the basis of material available on record.