2009 (3) TMI 799 - AT - Central Excise

Summary

The appellate tribunal CESTAT, New Delhi, under the jurisdiction of Shri D.N. Panda, J., heard a case represented by Shri Bipin Garg, Advocate, for the Appellant and Shri S.K. Bhaskar, DR, for the Respondent. The appellant's appeal was filed 49 days late due to a communication gap related to factory closure. The appellant's counsel met with an accident on the first hearing date, resulting in a dismissal order. The appellant's application for restoration was also dismissed due to lack of notice. The tribunal, considering the accident and the appellant's potential deprivation of justice, condoned the delay and admitted the appeal. The restoration application was allowed based on the J.K. Synthetics Ltd. v. CCE case and Rule 41 of CEGAT Procedure historians. Sm.

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