2008 (4) TMI 629 - AT - Central Excise

Summary

Issues: Restoration application for appeal dismissal in default.

The judgment delivered by the Appellate Tribunal CESTAT, Ahmedabad, involved a restoration application for an appeal dismissed in default. The appellants had requested an adjournment, which was rejected by the Bench consisting of the President and Member (Technical), who proceeded to decide the appeal on its merits. The appellants sought restoration based on the argument that they had made a genuine prayer for adjournment at the time of the hearing. However, the Tribunal noted that the decisions cited by the appellants were in cases of dismissal of appeal in default, unlike the present situation where the appeal was decided on its merits after rejecting the adjournment request. The Tribunal emphasized that a detailed order had been passed considering all aspects, and the appellants had the right to challenge it before a higher appellate forum if aggrieved. The Tribunal concluded that the mere absence of the appellants during the passing of the order did not warrant its recall. Therefore, the restoration applications were found to lack merit and were rejected.

The Tribunal highlighted that the appellants' reliance on cases of appeal dismissal in default was misplaced since the present matter involved the rejection of an adjournment request and a subsequent decision on the merits by the Bench. The Tribunal emphasized that a detailed 14-page order had been passed, indicating that the merits of the case were duly considered. The Tribunal clarified that the absence of the appellants during the order's passing did not automatically necessitate its recall, especially when the decision was made based on the merits of the case. The appellants were reminded of their right to challenge the order before a higher appellate forum if they disagreed with it, underscoring that the mere absence during the proceedings did not invalidate the decision made by the Tribunal.

In conclusion, the Tribunal, comprising Ms. Archana Wadhwa and Shri B.S.V. Murthy, rejected the restoration applications, as they found no merit in the appellants' argument for recalling the order. The Tribunal's decision was based on the fact that the appeal had been decided on its merits after the rejection of the adjournment request, distinguishing it from cases of appeal dismissal in default. The Tribunal upheld the principle that the absence of the appellants during the order's passing did not invalidate the decision, and the appellants had the option to challenge the order before a higher appellate forum if they wished to do so.