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2006 (4) TMI 388 - AT - Central Excise
Issues:
1. Dismissal of appeal for non-prosecution. 2. Lack of concern and seriousness in pursuing the appeal. 3. Request for restoration of the appeal. Analysis: 1. The appeal was dismissed for non-prosecution as neither the appellant nor their representative appeared despite notice of the hearing being sent in advance. The dismissal was due to the lack of participation from the appellant's side during the proceedings, leading to the decision to dismiss the appeal. 2. The appellant had obtained a stay order with a full waiver of pre-deposit and recovery of dues amounting to over Rs. 1.50 crores. However, after receiving the stay orders and the appeal being posted for hearing, the appellant seemed to have become unconcerned about the appeal. The lack of seriousness in pursuing the appeal was evident from their actions, such as not informing relevant parties about the flood damage to the factory and not taking necessary steps after the advocate withdrew. 3. The application for restoration of the appeal was based on various personal and family-related reasons, including engagements, deaths in the family, and the suicide of another director. Despite the unfortunate circumstances narrated in the application, the tribunal found that the appellant's negligence and lack of interest in the appeal were not justified reasons for restoration. The tribunal concluded that the appellant's conduct did not warrant the restoration of the appeal, given their disregard for the proceedings and failure to demonstrate genuine efforts to pursue the case. In the final judgment, the tribunal dismissed the application for restoration of the appeal, emphasizing that the reasons provided by the appellant for their absence during the proceedings were not beyond their control but rather stemmed from their lack of concern and seriousness about the pending appeal. The tribunal found the appellant's conduct to be negligent and unconcerned, leading to the decision to reject the request for restoration.
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