2003 (9) TMI 586 - AT - Central Excise

Summary

Issues:
Application for recalling Final Order No. 347/2003-NB(C) dated 21-5-2003 passed in the appeal.

Analysis:
The application was made by the appellant's Advocate to recall the Final Order passed in the appeal due to non-representation during the hearing. The Bench noted that the appeal was disposed of on its merits as per the Final Order despite the absence of representation by the appellants, as the case was deemed fit for instant disposal. Subsequently, a miscellaneous application was filed, again without representation, but with written submissions and copies of relied-upon judgments. The Bench considered the application, reviewed the case law cited, and heard the JDR.

The appellant sought to recall the Final Order based on specific decisions, including Paharpur Plastics v. CCE, Meerut; Gujarat Steel Tubes v. CCE, Ahmedabad; Vishwanath Prasad Santosh Kumar v. CCE, Allahabad; State Bank of India v. Chandra Govind Ji; and Digvijay Synthetics Ltd. v. CCE, Jaipur. However, upon examination of these decisions, it was found that they pertained to cases where the appeal/application was dismissed for default or non-prosecution, not on merits. The Bench clarified that the principles from the cited cases were not applicable to the present situation, as the appeal in question was not dismissed for the same reasons.

Additionally, the Bench highlighted that the application for recalling the Final Order was solely filed by the Advocate without any accompanying affidavit from the party. Considering all aspects, the Bench rejected the miscellaneous application, thereby upholding the Final Order passed in the appeal.