2006 (2) TMI 319 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the application for restoration of appeals as they were decided on merits after multiple adjournments and no appearance by the applicants. The Tribunal followed the decision of the Gujarat High Court that appeals cannot be dismissed for default and must be decided on merits. The applications were dismissed as no mistake was found in the final order.