2009 (4) TMI 649 - AT - Central Excise

Summary

Issues: Request for adjournment due to advocate's unavailability, dismissal of appeal for default, compliance with restoration conditions.

Request for adjournment due to advocate's unavailability:
The appellant's advocate requested an adjournment for a hearing scheduled on 22-4-2009, citing pre-scheduled assignments abroad. The Tribunal noted the advocate's prior knowledge of the hearing date and his unavailability period. The Tribunal emphasized that the advocate should have arranged representation or made alternative arrangements. The Tribunal deemed the advocate's travel plans insufficient grounds for adjournment, especially given the appeal's history of dismissal for default. Consequently, the request for adjournment was rejected.

Dismissal of appeal for default:
The Tribunal highlighted that the appeal had been previously dismissed for default on 8-9-08, with subsequent restoration granted subject to conditions. However, the records did not indicate compliance with these conditions. Considering the history of dismissal and restoration, the Tribunal expected the advocate to be more vigilant in ensuring his presence for the hearing. As no valid reason for adjournment was found, the Tribunal dismissed the appeal for default due to the appellant's absence.

Compliance with restoration conditions:
The Tribunal's scrutiny of the appeal's history revealed a prior dismissal for default and subsequent restoration subject to conditions. However, there was no evidence of compliance with these conditions in the records. The Tribunal emphasized the importance of meeting restoration requirements and maintaining vigilance, especially in light of past dismissal incidents. The lack of compliance with restoration conditions contributed to the dismissal of the appeal for default in the absence of the appellant or their representative.

This detailed analysis of the judgment from the Appellate Tribunal CESTAT, New Delhi underscores the significance of adherence to procedural requirements, advocate diligence, and the consequences of non-compliance with restoration conditions in legal proceedings.