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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (4) TMI AT This

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2004 (4) TMI 426 - AT - Central Excise

Issues:
Applications for restoration of dismissed appeals due to non-prosecution.

Analysis:
The judgment pertains to two applications filed by M/s. Aarvee Denims & Exports Ltd., Ahmedabad, seeking restoration of their appeals that were dismissed for non-prosecution. The appellant's advocate, Shri Jitendra Singh, argued that the default in appearance was due to confusion and misunderstanding on the part of the applicants. He requested leniency, emphasizing the appellant's interest in pursuing the appeals. He cited a judgment by the Hon'ble High Court of Gujarat to support his argument that the Tribunal lacks the power to dismiss an appeal in default for appearance. On the other hand, Mrs. Charul Barnwal, representing the respondent, opposed the prayer, stating that the appeals were scheduled for regular hearing after multiple adjournments. She highlighted that the request for adjournment was made through the advocate's clerk, and on the crucial date, neither party was present nor was any request for adjournment received.

Upon reviewing the submissions, the Tribunal observed that the appeals had been adjourned solely at the request of the appellant's advocate since 26-9-2002. The order sheets indicated a consistent lack of appearance by the advocate, even for seeking adjournments. On the last hearing date, neither party appeared nor requested an adjournment. The Tribunal noted the advocate's agreement to submit an application for adjournment but concluded that it demonstrated a lack of interest in prosecuting the appeals. Consequently, the Tribunal found no merit in the applications and rejected them.

 

 

 

 

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