2005 (6) TMI 102 - AT - Customs

Summary

Issues:
1. Appeal against Final Order No. 821/2004 for penalty under Section 112 of the Customs Act, 1962.
2. Lack of communication leading to the appellant's unawareness of the appeal filed by the Revenue.
3. Request for recalling the Final Order due to incomplete consideration of the situation.

Analysis:
1. The case involved two applications against Final Order No. 821/2004, dated 26-2-2004, concerning a show cause notice for irregularity against M/s. Hindustan Tobacco Co. Ltd., proposing a penalty under Section 112 of the Customs Act, 1962. The Commissioner dropped the proceedings, prompting the Revenue to appeal to the Tribunal. The Tribunal allowed the Revenue's appeal, leading to a ROM filed by the Revenue due to the absence of a specific finding on the imposition of a penalty in the Final Order.

2. The appellant filed a ROM stating their lack of awareness regarding the Revenue's appeal, as they did not receive any communication from the Department about the appeal or the hearing before the Tribunal. They emphasized their inability to represent their case adequately and requested the Tribunal to recall the Final Order based on the incomplete consideration of the situation.

3. Upon reviewing the case records and confirming that the notice of hearing was sent to the appellant, albeit without acknowledgment, the Tribunal acknowledged the lack of awareness on the part of M/s. Hindustan Tobacco Co. Ltd. regarding the Revenue's appeal. In the interest of justice, the Tribunal decided to recall the Final Order No. 821/2004, dated 26-2-2004. Consequently, the ROM filed by the Revenue was deemed infructuous, and the matter was scheduled for final hearing on 8th July, 2005.