2019 (3) TMI 2049 - AT - Central Excise

Restoration of appeal - HELD THAT - It is mentioned that adjournment notices will not be issued by the Tribunal hereafter and the parties are advised to take note of the adjournment dates from the official website of the CESTAT. Dictated and pronounced in open court.

Summary

Issues Involved:
Remand Order of the High Court directing restoration of appeals dismissed by the Tribunal for non-appearance.

Analysis:
The appeals were dismissed by the Tribunal due to non-appearance of the Official Liquidator and the appellants. Subsequently, the Hon'ble High Court remanded the matter, directing the restoration of the appeals. The High Court emphasized the need to serve notice on the Official Liquidator and provide sufficient time for appearance on behalf of the company under liquidation. The High Court's order set aside the earlier Final Orders and restored the appeals for hearing and decision on merits.

Analysis:
In compliance with the High Court's directions, the matter was scheduled for a hearing on a specified date. The Registry was instructed to issue notice to the Official Liquidator at the designated address. The appellants' representatives were present and acknowledged the hearing date. Furthermore, it was noted that adjournment notices would no longer be issued by the Tribunal, and parties were advised to check adjournment dates on the CESTAT's official website. The proceedings were conducted openly in court.