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[Cites 0, Cited by 0] [Section 140] [Entire Act]

NCT Delhi - Subsection

Section 140(3) in The Delhi Excise Rules, 2010

(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.