2004 (3) TMI 515 - AT - Central Excise

Summary

Issues:
1. Appeal dismissed ex parte without hearing the appellants.
2. Allegation of not receiving notice of hearing due to change of address.
3. Challenge for restoration of appeal due to defaults in appearing before the adjudicating authority.
4. Failure to receive notice at the new address communicated to the registry.
5. Decision on recalling the ex parte order and restoring the appeal.

Analysis:

1. The applicant, M/s. Bhor Industries, filed a Miscellaneous Application against the ex parte dismissal of their appeal by the Tribunal. They claimed that they were not informed about the dismissal and only found out through a bank communication regarding encashment of a Bank Guarantee. They alleged not receiving the notice of hearing due to a change of address, leading to the ex parte order.

2. During the hearing of the Miscellaneous Application, it was revealed that the notice for hearing and the Tribunal's order were sent to the appellant's old address in Borivali, despite the appellants having communicated a new address to the registry in a letter dated 20-9-2002. The registry had no record of this communication, which resulted in the appellants missing the hearing on 26-5-2003.

3. The Tribunal, after considering the events and the communication of the new address by the appellants, concluded that the appellants were not solely responsible for their absence during the hearing. Therefore, the Tribunal decided to recall the ex parte order dated 12-6-2003 and restore the appeal to its original position.

4. Consequently, the Tribunal recalled the order dated 12-6-2003 and directed the registry to list the appeal for regular hearing promptly. The miscellaneous applications filed by the appellants were allowed, and the appeal was restored to its original position, ensuring a fair opportunity for the appellants to present their case.