2018 (8) TMI 1523 - 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 ex-parte order

In this judgment by the Appellate Tribunal CESTAT CHANDIGARH, the applicant filed an application for restoration of appeal after it was dismissed by an ex-parte order. The contention raised by the Ld. Advocate was that on the date of dismissal, there was a call by the Bar Association of Punjab & Haryana High Court to abstain from work. The Bar Association of CESTAT Chandigarh informed the Hon'ble President of CESTAT about their decision to abstain from work due to the call, requesting that matters be taken up the next day. However, the appeal was heard in the absence of the Counsel for the appellant, leading to the appellant's version not being recorded. The Ld. Advocate requested the recall of the order and restoration of the appeal to its original number.

The Tribunal considered the circumstances surrounding the call by the Bar Association of Punjab & Haryana High Court, which was communicated to the Hon'ble President by the Bar Association of CESTAT Chandigarh. In light of this, the Tribunal decided to recall the ex-parte order passed earlier in the interest of justice. The Registry was directed to restore the appeal to its original number. The judgment highlights the importance of ensuring that parties have a fair opportunity to present their case, especially in situations where external factors, such as calls to abstain from work, may affect the normal course of proceedings.