2008 (10) TMI 425 - AT - Central Excise

Summary

Issues Involved:
Failure to file Vakalatnama for appellants, authenticity of appeal signatures, non-appearance of appellants during hearings, abuse of legal process, dismissal of appeals and related applications.

Analysis:
The Appeals were listed for hearing, and on the initial date, the Advocate did not file Vakalatnama for four Appellants. After an adjournment, Vakalatnama was filed, but a statement from one Appellant revealed he had no connection with the company involved. The Advocate withdrew from all cases due to this discrepancy. Despite multiple opportunities, the Appellants failed to appear, leading to adjournments and issuance of fresh notices. The Tribunal noted the lack of interest from the Appellants in pursuing the appeals against the Adjudication Order.

The Departmental Representative highlighted the conduct of the Principal Appellant and the lack of filing appeals or signatures by the Appellants. The Tribunal, after hearing the arguments and reviewing the records, noted the penalties imposed on the Appellants in the Adjudication Order. The statement by one Appellant regarding non-involvement in filing appeals remained unchallenged. The repeated non-appearance of the Appellants despite chances indicated an abuse of the legal process and a lack of sincerity in pursuing the appeals. Consequently, the Tribunal decided to dismiss all the Appeals due to the Appellants' failure to actively engage in the legal proceedings.

Additionally, the Tribunal dismissed all Applications for condonation of delay and Stay Petitions related to the Excise Appeal Cases. The decision was pronounced in the open court, emphasizing the finality of the judgment and the dismissal of the appeals and related applications.