2007 (7) TMI 569 - AT - Central Excise

Summary

Issues: Application for restoration of appeal due to non-receipt of hearing notice.

In this judgment by the Appellate Tribunal CESTAT, AHMEDABAD, the issue at hand was an application for restoration of an appeal that had been dismissed on merits due to the appellant not receiving a notice of the hearing date. The learned Advocate for the appellants argued that they did not receive the notice for the date of hearing on 20th February 2007, the date on which the appeal was heard and decided. The appellant claimed to have received a notice for a different date, 4th December 2006, on which they appeared but found that the matter was not listed. The appellant cited reasons for the lapse, including the formation of a new Bench and the limitation on the number of cases listed. The Tribunal acknowledged that the appeal was decided in absence of the appellant and their counsel, treating it as an ex parte order. However, considering that the appellants had not received the notice for the actual hearing date, the Tribunal decided to provide them with an opportunity to present their case. Consequently, the appeal was restored to the file by recalling the earlier order dated 20th February 2007, with the application for restoration being allowed. The judgment was dictated and pronounced in open court by the Member (J).

This judgment highlights the importance of ensuring proper notice to parties involved in legal proceedings. It emphasizes the principle of natural justice, where a party should have the opportunity to present their case before a decision is made. The Tribunal took into consideration the appellant's claim of not receiving the hearing notice for the actual date, leading to the decision to restore the appeal. This case serves as a reminder of the procedural requirements in legal matters and the significance of fair treatment and due process in judicial proceedings.