Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1712 - AT - Central ExciseRestoration application - absence of appellant - Held that - In view of the dilatory tactics followed, this case is a clear case of abuse of process of law. Therefore, there is no necessity to allow this MA No.55757/2013, which shall unnecessarily burden the Tribunal to make futile exercise wasting its productive time - restoration application dismissed.
Issues:
1. Dismissal of restoration application due to appellant's absence. 2. Stay order passed in absence of the appellant. 3. Absence of the appellant during appeal hearings. 4. Abuse of process of law leading to dismissal of MA No. 55757/2013. Analysis: 1. The judgment addresses the dismissal of the restoration application (ROA) due to the appellant's absence. The appellant's counsel explained that the appellant was prevented from appearing due to certain difficulties. The Technical Member had no Bench on the scheduled date, leading to the appellant's unawareness of the hearing. Despite filing MA No. 55757 to explain the difficulties, the ROA was dismissed, which the counsel argued was not appreciated. The Tribunal examined the record and noted the stay order passed in the absence of the appellant, highlighting procedural irregularities. 2. It was observed that a stay order was initially passed, directing a specific amount to be deposited within a stipulated period. This order was issued by recalling a previous order that dismissed the stay application, all done in the absence of the appellant. Such actions raise concerns about due process and the appellant's right to be heard before significant decisions are made affecting their case. 3. The judgment also delves into the recurring issue of the appellant's absence during appeal hearings. Despite multiple instances of non-appearance, including during the hearing on merit and the subsequent application for restoration, the appellant failed to participate effectively in the legal proceedings. This pattern of behavior was characterized as dilatory tactics, leading to a conclusion of an abuse of the legal process. 4. Finally, the Tribunal deemed the case as a clear instance of abuse of the process of law. The judgment emphasized that allowing the appellant to proceed with MA No. 55757/2013 would burden the Tribunal unnecessarily and result in a wastage of productive time. Consequently, the Tribunal dismissed the mentioned MA, underscoring the importance of upholding procedural integrity and preventing the misuse of legal avenues for undue delays or obstructions in the judicial process.
|