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2018 (2) TMI 644 - AT - Central ExciseRestoration of appeal - appeal disposed of ex parte vide final order dated 30.5.2017, order No. A/87923/17/EB - Held that - the appellant has been prevented by sufficient cause for their non-appearance on the date fixed on 30.5.2017 when the appeal was decided ex parte - In the interest of justice, application for restoration allowed and appeal restored.
Issues:
Restoration of appeal due to non-appearance and ex parte order. Analysis: The appellant's appeal was disposed of ex parte, and a miscellaneous application for restoration was filed. The appellant's counsel explained that the partner responsible for tax matters had passed away, and the advocate handling the case had retired and moved out of Mumbai. Due to these circumstances, the notice for the hearing could not be attended, leading to the ex parte order. The final order was not served at the correct address, causing a delay in the appellant's knowledge of the situation. The appellant filed a restoration application, stating no deliberate lapses on their part. The respondent opposed the restoration, citing a ruling of the Hon'ble Bombay High Court. The Tribunal noted the history of the case, including the transfer to a Division Bench and multiple adjournments before the ex parte decision. Considering the circumstances, the Tribunal found that the appellant had a sufficient cause for non-appearance on the date of the ex parte order. In the interest of justice, the Tribunal allowed the restoration application and scheduled the final hearing of the appeal without adjournment. The new counsel for the appellant was present during the decision. This judgment highlights the importance of valid reasons for non-appearance in court proceedings and the discretion of the Tribunal to restore appeals based on sufficient cause. The case demonstrates the impact of unexpected events, such as the death of a partner and the retirement of an advocate, on the progression of legal matters. The ruling emphasizes the need for parties to stay informed and take timely action to avoid adverse outcomes like ex parte orders.
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