2003 (10) TMI 335 - AT - Central Excise

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Restoration of the appeal after dismissal.
3. Justifiability of reasons for condonation of delay.

Analysis:
1. The judgment deals with a miscellaneous application for restoration of an appeal that was dismissed due to the rejection of the appellant's application for condonation of delay in filing the appeal. The Tribunal found the delay in filing the appeal to be unjustified, as the impugned order was received after two years from the passing date, with an additional delay of four months even if the appellant's claimed date of receipt is considered correct.

2. The appellant's advocate argued for the restoration of the appeal, stating that the Tribunal's order was passed ex parte, and the appellants could not explain the delay. However, the respondent contended that opportunities were given to the appellant previously, but they failed to appear, and the notice of hearing was returned with remarks "not claimed." The respondent argued that there was no justifiable reason supporting the appellant's prayer for condonation of delay, and the restoration application should be rejected.

3. The Tribunal observed the conduct of the appellant's advocate during the proceedings, noting that the advocate was unable to provide reasons for the delay or argue the case effectively. The advocate sought an adjournment, citing the unavailability of a High Court order from August 2002. The Tribunal expressed dissatisfaction with the advocate's conduct and highlighted that the High Court order allowed the appellant to approach the appropriate forum after withdrawing the writ filed. Despite the advocate's inability to explain the delay, the Tribunal found no grounds to recall the earlier order and dismissed the miscellaneous application accordingly.