1994 (7) TMI 193 - AT - Central Excise

Summary

Issues:
Restoration of Stay petition dismissed for default of appearance.

Analysis:
The judgment pertains to restoration applications for a Stay petition that was dismissed for default of appearance. The petitioners sought a stay of pre-deposit of duty and penalty, which was dismissed due to their absence. The petitioners filed applications for restoration, citing reasons such as not receiving notices, misplacement of files, and personal hardships. The petitioners claimed to have no assets except for a heavily mortgaged factory building, which has been closed since 1991. The petitioners argued that they are financially constrained and unable to make the pre-deposit. The Department opposed the restoration, alleging that the petitioners were protracting the proceedings and did not deserve sympathy.

The Tribunal emphasized the importance of the right to appeal and noted that the petitioners' factory remained closed with no assets. The petitioners' affidavits confirmed their lack of assets and willingness for the Department to proceed against any available assets to recover dues. The Tribunal observed that the petitioners did not seek a stay of recovery but wanted to exercise their right to appeal. Considering the interests of justice, the Tribunal set aside the dismissal of the Stay petition and restored it for disposal on merits. The Registry was directed to schedule an early hearing for the stay petitions with notice to both parties.

In conclusion, the judgment highlights the procedural aspects of restoration applications for a Stay petition, the petitioners' financial hardships, and the Tribunal's decision to restore the petition for further proceedings on merits. The case underscores the balance between the right to appeal and the need for timely and diligent participation in legal proceedings.