2015 (11) TMI 1031 - AT - Central Excise

Recall of order - Appeal dismissed for non compliance with pre deposit order - Held that - This application is filed for restoring Appeal which was dismissed by the bench 2015 (11) TMI 957 - CESTAT MUMBAI holding that the appellant had not complied with the pre-deposit ordered by the bench. This dismissal of the appeal for non-compliance seems to be erroneous inasmuch there was no pre-deposit ordered by the bench as the appeal is against dismissal of appeal by the first appellate authority against non-granting of remission of the duty on the finished goods which was destroyed in fire. - Appeal restored.

Summary

Issues involved:
1. Application for recalling order dismissing restoration of appeal for non-prosecution.
2. Error in dismissing appeal for non-compliance.
3. Restoration of appeal for disposal.

Analysis:
1. The judgment pertains to an application filed for recalling an order dated 30.03.2015 by which the application for restoration of appeal was dismissed for non-prosecution. The appellant was absent during the proceedings, but a written submission was filed. The bench found an error in the previous order as the appellant had cited the illness of the dealing excise officer as the reason for non-appearance. Consequently, the order was recalled, and the application for restoration of appeal was restored to its original number for further proceedings.

2. Upon further examination, it was discovered that the appeal (E/1741/10) was dismissed by the bench for non-compliance with a pre-deposit order in a previous order dated 12.09.2014. However, it was noted that there was no pre-deposit order in E/1741/10. The appeal was actually against the dismissal of the appeal by the first appellate authority regarding the non-granting of remission of duty on finished goods destroyed in a fire. Recognizing the factual error in the final order, the bench recalled the previous order and directed the registry to restore the appeal to its original status for disposal in the future.

3. The judgment concludes by indicating that the appeal for restoration of appeal will be taken up for disposal in due course after the necessary corrections have been made, and the appeal has been restored to its original order. The decision highlights the importance of ensuring accuracy in judicial orders and rectifying any errors that may impact the rights of the parties involved in the legal proceedings.