2006 (11) TMI 516 - AT - Central Excise

Summary

Issues: Restoration of appeal due to non-appearance of appellant for hearing.

The appellant's appeal was disposed of ex parte by the Tribunal, following which the appellant sought rectification of mistake in the final order. The Tribunal, after granting an opportunity, disposed of the rectification application and allowed the appellant to file an application for restoration of appeal. Subsequently, the restoration application was filed by the appellant, but on the hearing date, no one appeared on behalf of the appellant, leading to the dismissal of the restoration application by the Tribunal. The appellant contended that their non-appearance was due to the advocate's illness, which was communicated to the registry seeking an adjournment. The appellant argued that failure to restore the appeal would cause difficulties for the appellant's officers. On the other hand, the Departmental Representative argued that despite being given an opportunity, there was no communication regarding the adjournment or the advocate's illness. The Tribunal considered both submissions and noted the importance of informing the Court about such circumstances, especially since the appellant was a State Government enterprise. The Tribunal referred to a Supreme Court case emphasizing the right of the respondent to be heard, even if the appeal is decided on merits. Consequently, the Tribunal allowed the restoration of the appeal, recalling its previous orders and directing the appellant to be present for the final hearing.

In conclusion, the Tribunal granted the restoration of the appeal, emphasizing the importance of communication and the right of the appellant to be heard. The decision highlighted the need for diligence and proper representation in legal proceedings, especially when involving State Government entities. The judgment underscored the principle of fairness and the requirement to consider all relevant facts before arriving at a decision, as established by legal precedents.