2018 (2) TMI 490 - AT - Customs

Restoration of appeal - principles of natural justice - case of appellant is that they had not received the notice fixing the date of hearing as 27.10.2016 and therefore, neither the appellant nor the counsel could appear on the said date of hearing of the appeal - Held that - The appeal is of the year 2005 and the Tribunal has been intimating all concerned through the cause list published that there will not be any adjournment in appeals upto the year 2007. We therefore find no circumstances insisting to restore the appeal to the files of the Tribunal - restoration of appeal application dismissed.

Summary

Issues: Restoration of appeal dismissed on merits due to non-appearance of appellant despite notice.

The appellant filed an application seeking restoration of an appeal that was disposed of through Final Order No.42059/2016 on 27.10.2016. The appellant claimed they did not receive the notice for the hearing date and, therefore, could not appear. The appellant's counsel cited the case of J.K. Synthetics Ltd. Vs. CCE - 1996 (86) ELT 472 (S.C.) to argue that despite the appeal being disposed of on merits, it should be restored due to the absence of the appellant. The respondent opposed the restoration application, stating that the appeal was not dismissed for non-prosecution but was decided on merits after considering the issues. The Tribunal had issued notice to both the appellant and the counsel, fixing the hearing date on 27.10.2016. The appeal was previously listed on 21.09.2016, with no appearance on behalf of the appellant. The Tribunal proceeded to dispose of the appeal on merits after detailed discussion of the issues in dispute. The appellant's argument, based on the J.K. Synthetics Ltd. case, was countered by the fact that the Tribunal had examined the reasons for the absence and found no justifiable grounds for restoration. The Tribunal noted that all concerned parties were informed that there would be no adjournments in appeals up to the year 2007. Consequently, the application for restoration was dismissed.

This judgment revolves around the issue of restoring an appeal that was disposed of on merits due to the non-appearance of the appellant despite notice. The appellant claimed they did not receive the hearing notice, leading to their absence on the date of disposal. The appellant's counsel relied on a Supreme Court case to argue for restoration even after disposal on merits. The respondent contended that the appeal was decided on its merits after considering the issues in dispute and opposed the restoration application. The Tribunal highlighted that notice was issued to both the appellant and counsel for the hearing date, emphasizing that the appeal was earlier listed with no appearance from the appellant. The Tribunal had thoroughly discussed the issues and analyzed the records before disposing of the appeal. The Tribunal found no valid grounds to restore the appeal, considering the lack of justifiable reasons for the absence and the prior notification of no adjournments in appeals. Ultimately, the restoration application was dismissed based on these grounds.