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On behalf of the applicant, Shri S. Ramachandran, ld. consultant appeared and argued the matter. He submitted that on the date of hearing of appeal i.e. 10.10.2016, the appellant or the consultant could not appear before the Tribunal for the reason that it was Saraswathi Pooja festival day, and was a working day in that calendar year. For such reason, the appellant could not appear and argue the matter. However, the Tribunal took up the matter for disposal in the absence of the appellant / representative. Thus, he argued that the appellant could not forth his argument before the Bench and therefore requested for restoring the appeal and rehear the same.