2006 (11) TMI 477 - AT - Central Excise

Summary

Issues Involved: Restoration of Appeal application due to non-appearance leading to an ex parte order, applicability of Rule 20 of CESTAT Procedure Rules, 1982, consideration of sufficient cause for non-appearance, interpretation of relevant legal principles u/s Industrial Disputes Act and CEGAT Procedure Rules.

Restoration of Appeal Application:
The Respondent filed a Restoration of Appeal application citing non-appearance due to counsel's illness on the hearing date, leading to an ex parte order being passed. The application emphasized that the order did not reflect the submissions made before the Commissioner (Appeals) and invoked the judgment in J.K. Synthetics Ltd. v CCE - 1996 (86) E.L.T. 472 (S.C.) regarding nullity of ex parte awards when parties are not duly informed.

Interpretation of Legal Principles:
The judgment referred to legal principles u/s Industrial Disputes Act and CEGAT Procedure Rules. It highlighted the necessity of sufficient cause for non-appearance, stating that ex parte awards without proper notice render proceedings null and void. Rule 20 of CESTAT Procedure Rules, 1982, was discussed, emphasizing its application in cases of appellant default and the power of the Tribunal to set aside dismissals if sufficient cause is demonstrated.

Decision and Analysis:
After hearing both parties and reviewing the record, the Tribunal found that Rule 20, dealing with appellant defaults, did not directly apply as the Revenue was the appellant, not the Respondent. Despite this, it was noted that the Respondent had been adequately informed of the proceedings but failed to respond. The Tribunal concluded that no sufficient cause was presented for non-appearance during the order's issuance. Given that the order was based on the Revenue's appeal and after providing ample opportunities, the Tribunal declined to interfere, deeming it inappropriate to review the order. Consequently, the application for restoration of the appeal was rejected.

*(Dictated & pronounced in the open court)*