2018 (7) TMI 1864 - AT - Central Excise

Restoration of appeal - applicant has contended that the present appeal was dismissed ex-parte as on the date of dismissal of appeal by the Tribunal the appellant was absent - Held that - The Tribunal decided the appeal on merit at the first instance vide the abovementioned order in detail after considering over-all facts and circumstances of the case. The points now raised by the ld.Counsel for the appellant are perfectly irrelevanthe Tribunal decided the appeal on merit at the first instance vide the abovementioned order in detail after considering over-all facts and circumstances of the case. The points now raised by the ld.Counsel for the appellant are perfectly irrelevant. There is no reason to recall the Final order of the Tribunal in the present case - application for restoration of appeal rejected.

Summary

Issues: Restoration of Appeal No. E/3/08 due to ex-parte dismissal.

Analysis:
The Applicant filed an application for restoration of Appeal No. E/3/08, which was dismissed by the Tribunal on merit. The appellant was absent during the hearing, claiming they received the hearing notice only two days before the scheduled date, making it impossible to file an adjournment request. The appellant argued that their non-appearance was beyond their control and that the Tribunal did not consider the grounds of appeal submitted. However, the Tribunal had already decided the appeal on merit after considering all facts and circumstances. The Tribunal found the points raised by the appellant to be irrelevant and rejected the application for restoration, stating there was no reason to recall the final order. The decision was pronounced in an open court by Shri P. K. Choudhary.