2007 (5) TMI 469 - AT - Customs

Summary

Issues:
1. Application for recall of Final Order No. 2239-2245/2005 dated 27-12-2005.
2. Representation of the appellant during the hearing.
3. Consideration of legal pleas in the Final Order.
4. Restoration of appeal No. C/13/2005.

Analysis:
1. The appellant filed an application for the recall of Final Order No. 2239-2245/2005 dated 27-12-2005, specifically focusing on Final Order No. 2243/2005 related to the appellant's appeal No. C/13/2005. The appellant's counsel was absent during the hearing due to professional commitments, leading to concerns about the completeness of the proceedings.

2. The absence of the appellant's counsel during the hearing raised questions about the nature of the order passed. The appellant's counsel had requested an adjournment, but the proceedings continued without the representation of the appellant. This situation prompted a review of whether the order could be considered as an ex parte decision.

3. The appellant's counsel highlighted that certain legal pleas were not adequately addressed in the Final Order, indicating potential gaps in the consideration of legal arguments. Despite some points being dealt with, the appellant contended that crucial legal aspects remained unanswered, necessitating a reevaluation of the Final Order.

4. After careful consideration, the Tribunal acknowledged the absence of representation for the appellant during the hearing. In response to the appellant's concerns regarding unaddressed legal pleas, the Tribunal decided to recall the Final Order No. 2243/2005 and restore the appeal No. C/13/2005 to its original status. Consequently, the Tribunal allowed the ROM application and scheduled the matter for final hearing on a specified date, ensuring a comprehensive review of the case.