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2015 (11) TMI 897 - AT - Central Excise


Issues: Restoration of appeals dismissed ex parte due to non-appearance of counsel.

Analysis:
The judgment revolves around the restoration of appeals that were dismissed ex parte by the Tribunal. The appellant's counsel, Shri Bipin Garg, argued that on the scheduled hearing date, he was unprepared to argue the case as he had received the brief only a day before and had personal commitments. Despite instructing his clerk to seek an adjournment, the matter proceeded without him. The Departmental Representative opposed the restoration applications, claiming that the appeals were dismissed after considering the merits and that there was no record of an adjournment request.

Upon reviewing the submissions from both sides and the records, the Tribunal noted that the appellant's counsel had valid reasons for non-appearance on the hearing date. The Tribunal found that the original order dismissing the appeals was ex parte and did not discuss the merits of the case. The order cited the use of fraudulent documents by the appellant without a detailed examination of the grounds of appeal. Consequently, the Tribunal concluded that the appellant deserved a fresh hearing on the merits and decided to recall the order dated 22.01.2014. The appeals were restored for a new hearing scheduled for 18.03.2015 without the need for issuing a notice.

In essence, the judgment emphasizes the importance of fair proceedings and the opportunity for parties to present their case effectively. It highlights the need for proper consideration of all aspects before making a decision and ensures that procedural fairness is maintained in legal proceedings.

 

 

 

 

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