2001 (6) TMI 285 - AT - Central Excise

Summary

Issues:
1. Restoration of appeal dismissed by the Tribunal due to non-prosecution.

Analysis:
The case involved an application for the restoration of an appeal filed by M/s. B.M. Auto India, which was dismissed by the Tribunal for non-prosecution. The appellant, represented by Shri Vivek Kohli, sought restoration on the grounds that their consultant, Shri D.N. Kohli, had passed away, leading to inadvertent non-representation before the Tribunal. The appellant argued that they were unaware of the dismissal as they had left Delhi, and the factory was closed. The appellant contended that the appeal's dismissal was unintentional and requested restoration for a merit-based disposal, emphasizing the grave repercussions if the appeal remained dismissed.

The respondent, represented by Shri M.P. Singh, opposed the restoration, highlighting that both partners had left Delhi before the appeal was filed in 1990. The respondent argued that despite the partners' absence and factory closure, the appellant used the factory address for communication. It was pointed out that the appellant failed to update the Tribunal with a new address for communication. The respondent also emphasized the delay in filing the restoration application, citing the need for diligence and reasonable time for seeking relief, as established in legal precedents.

Upon considering both parties' submissions, the Tribunal concurred with the respondent's arguments. It was noted that the appellant's choice to use the closed factory address for communication undermined their claim of not receiving the hearing notice. The Tribunal agreed that the appellant lacked diligence by not updating their address with the Tribunal and filing the restoration application after a significant delay of over three years from the original dismissal. Referring to legal principles, including the need for timely action even in the absence of a prescribed limitation period, the Tribunal concluded that the appellant failed to establish grounds for recalling the earlier dismissal order. Consequently, the Tribunal rejected the application for restoration of the appeal, thereby upholding the original dismissal decision.