2018 (8) TMI 1522 - AT - Service Tax

Restoration of appeal - the appeal was dismissed on 05.03.2018 by an ex-parte order - Held that - Considering the fact that on 05.03.2018, a call was given by the Bar Association of Punjab Haryana High Court, which is the parent association of the Bar Association CESTAT Chandigarh to abstain from the work and it was brought out in the knowledge of the Hon ble President by the Bar Association. In these circumstances, the ex-parte order passed by this Tribunal is recalled in the interest of justice - appeal restored.

Summary

Issues: Application for restoration of appeal dismissed by an ex-parte order due to Bar Association's call for work abstention.

Analysis:
The applicant filed an application seeking restoration of their appeal, which was dismissed by an ex-parte order on 05.03.2018. The contention raised was that on the mentioned date, the Bar Association of Punjab & Haryana High Court had called for work abstention. The Bar Association of CESTAT Chandigarh informed the Hon'ble President of CESTAT about this call and requested that matters be taken up the next day. However, the appeal was heard in the absence of the appellant's counsel, leading to their version not being recorded. The applicant sought the recall of the order and restoration of their appeal.

Upon hearing the parties, it was acknowledged that on 05.03.2018, the Bar Association of Punjab & Haryana High Court had indeed called for work abstention, which was communicated to the Hon'ble President by the Bar Association of CESTAT Chandigarh. In light of these circumstances, the Tribunal decided to recall the ex-parte order passed earlier in the interest of justice.

As a result of the decision, the Registry was directed to restore the appeal to its original number. The appellant was further directed to appear before the Tribunal for the final hearing of the matter on 16.10.2018. The order was dictated and pronounced in the open court, ensuring transparency and adherence to due process.