2013 (5) TMI 835 - AT - Service Tax

Summary

Issues involved: Request for recall of Final Order and rehearing of the case due to non-appearance of the appellant during the final hearing.

Summary:

1. The appellant filed an application requesting a personal hearing to recall a Final Order passed by the Bench and rehear the case. The appeal was heard on 8-10-2012, but the appellant did not appear, and the appeal was dismissed on merits. The appellant's consultant now seeks restoration of the appeal based on certain reasons.

2. The consultant for the appellant explained that the hearing notice was received late, and due to various reasons, he could not appear before the Tribunal on the scheduled date. However, the Superintendent (AR) found the explanation unsatisfactory and noted the absence of a specific prayer for recall of the Final Order in the application.

3. While some difficulties faced by the appellant are acknowledged, the Tribunal found the explanation regarding the unavailability of alternative means of transport for the consultant to be unacceptable. The Final Order passed on merits cannot be recalled without proper grounds, especially when the appeal is appealable.

4. The consultant requested restoration of the appeal, but it was clarified that an appeal dismissed on merits cannot be restored. Exceptional reasons must be provided for the recall of a Final Order passed on merits, which were not present in this case.

5. Consequently, the application for recall and rehearing of the case was rejected by the Tribunal.