1983 (2) TMI 166 - AT - Central Excise

Summary

Issues:
1. Setting aside of an order dismissing an appeal for default under Rule 20 of the Customs, Excise & Gold (Control) Appellate Tribunal Procedure Rules, 1982 due to non-compliance with a notice of hearing.

Analysis:
1. The appellant, a government undertaking, filed a miscellaneous petition seeking to set aside an order dismissing their appeal for default under Rule 20 of the Customs, Excise & Gold Control Appellate Tribunal Procedure Rules, 1982. The appellant's advocate argued that the short notice of hearing, combined with holidays, prevented the appellant from attending the hearing. The advocate cited provisions from the Code of Civil Procedure and legal precedents to support the argument that the court should exercise its discretion to set aside the ex-parte order due to human error rather than technical error. The advocate emphasized that the merit of the appellant's case should be considered in setting aside the order.

2. The Senior Departmental Representative (S.D.R.) contended that the appellant was not prevented by sufficient cause and acknowledged the short notice but urged the dismissal of the appellant's miscellaneous petition.

3. After considering the arguments from both sides, the judge held that the short notice of hearing constituted sufficient cause for the appellant's non-attendance on the specified date. Referring to legal precedents, the judge emphasized that a lack of reasonable time for compliance with the notice would be considered a sufficient cause for non-compliance. Consequently, the judge set aside the order under the proviso to Rule 20 of the Customs, Excise & Gold Control Appellate Tribunal Procedure Rules, 1982. The parties were directed to appear in court on a specified date, and the appellant's miscellaneous application was accepted, allowing the appeal to proceed.