2018 (1) TMI 53 - AT - Service Tax

Application for restoration of appeal - Held that - the application for restoration of appeal is not the course available to the applicant against our final order dated 30th November, 2016 - despite notice none appeared for the appellant - the applicant has not made out a case in his favor - application for restoration of appeal dismissed.

Summary

Issues: Restoration of Appeal No. ST/325/2010

Analysis:
1. The appellant filed an application for the restoration of Appeal No. ST/325/2010, which was disposed of by the Bench on 30th November, 2016, recording that none appeared on behalf of the appellant.

2. The appellant's Counsel argued that they did not receive any hearing notice, and hence, the order was an ex parte order. They contended that the non-attendance was unintentional, and serious prejudice would be caused if the appeal was not restored and heard on merits.

3. The Departmental Representative (DR) submitted that the order passed by the Bench was on merits.

4. The Tribunal examined the submissions and found that the application for restoration of appeal was not a viable course against the final order dated 30th November, 2016. The notice of hearing was dispatched to the appellant's last address and the Counsel on record. The Bench disposed of the appeal on merits after considering the Grounds of Appeal and relied on a precedent upheld by the Supreme Court. Consequently, the Tribunal concluded that the appellant failed to establish a case in their favor, leading to the dismissal of the application for restoration of appeal.