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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This

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2018 (7) TMI 969 - AT - Central Excise


Issues involved:
1. Restoration of appeal dismissed for non-prosecution
2. Change in cause title due to the expiry of license agreement

Analysis:
1. Restoration of appeal dismissed for non-prosecution:
The appellant filed a miscellaneous application seeking restoration of the appeal which was dismissed for non-prosecution. The appellant's counsel contended that they were not informed about the hearing date by the previous counsel nor did they receive the hearing notice. After hearing both sides, the Tribunal found the reasons in the application satisfactory. Consequently, the Tribunal allowed the miscellaneous application for restoration of the appeal, and the appeal was restored to its original number. This decision highlights the importance of proper communication between the counsel and the client to avoid such situations in legal proceedings.

2. Change in cause title due to the expiry of license agreement:
Subsequently, the appellants filed another miscellaneous application for a change in the cause title. This change was necessitated by the expiry of the license agreement with Intercontinental Hotels Corporation, resulting in the operation of the hotel under a new brand name, "The Lalit, Bangalore" (A Unit of Bharat Hotels Ltd.). Upon reviewing the miscellaneous petition and records, the Tribunal confirmed the change in the cause title and directed the Registry to reflect the new title as "The Lalit, Bangalore" (A Unit of Bharat Hotels Ltd.). This decision underscores the procedural aspect of updating legal documentation to accurately reflect the current status of the appellant's business operations.

In conclusion, the Appellate Tribunal CESTAT Bangalore, through a series of decisions, addressed the issues of restoration of appeal dismissed for non-prosecution and the change in cause title due to a business transition. The judgments highlight the Tribunal's consideration of the reasons presented by the appellant and the subsequent actions taken to rectify the procedural aspects of the case. The importance of effective communication and timely updates in legal proceedings are emphasized through these rulings.

 

 

 

 

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