2013 (4) TMI 358 - AT - Central Excise

Dismissal of appeal for non-prosecution - application for restoration of appeal is filed by applicant Held that - Held that - We find that in the case of Darshak Ltd. 2006 (3) TMI 397 (Tri.-Mumbai) , in an identical situation, we have recalled our order of dismissal for non-prosecution and restored to its original No. In these facts and circumstances of this case, we find that the appellant has been able to make out a case for being not present before the Tribunal. Accordingly, in the interest of justice, we recall our final Order and restore the appeal with original number with direction to the registry. The Registry is also directed to note the new address of the appellant/assessee which is mentioned in the affidavit filed by the appellant. Application for restoration of appeal is allowed.

Summary

Issues Involved:
Restoration of appeal dismissed for non-prosecution due to health reasons and closure of appellant's factory.

Analysis:
The appellant filed an application for restoration of appeal due to the dismissal of their appeal for non-prosecution. The appellant, a proprietorship firm, cited health reasons for their inability to attend to the matter properly during the appeal's pendency before the Tribunal. The appellant, who is around 77 years old, provided medical reports indicating a history of cancer and heart attacks, along with ongoing medical treatments since June 2001. The appellant claimed to suffer from memory lapses due to health issues, making it challenging to focus on matters other than health. The Tribunal acknowledged a similar case where an order of dismissal for non-prosecution was recalled, leading to the restoration of the appeal. In light of the appellant's health conditions and the inability to attend to the matter properly, the Tribunal found merit in the appellant's case. Consequently, the Tribunal decided to recall the final order of dismissal and restore the appeal with the original number, directing the registry to note the appellant's new address mentioned in the affidavit. The application for restoration of appeal was allowed in the interest of justice.

This judgment highlights the significance of valid reasons for restoration of appeals dismissed for non-prosecution. The Tribunal carefully considered the appellant's health issues, advanced age, and the impact of medical conditions on their ability to participate effectively in the appeal process. The Tribunal's decision to recall the order and restore the appeal underscores the importance of balancing legal proceedings with the appellant's health constraints. The case serves as a precedent for restoring appeals in situations where genuine health concerns hinder a party's ability to engage actively in legal matters. The Tribunal's approach demonstrates a fair and just application of legal principles, taking into account the unique circumstances of the appellant's health challenges and their impact on the appeal process.