2018 (7) TMI 327 - HC - Central Excise

Power of Tribunal to review - service of order - Held that - Going by the statement on oath made by the petitioner that there was no service of notice before the Tribunal of hearing of dated 10.08.2015, we are prepared to grant one more opportunity to the petitioner to appear before the Tribunal and to argue his case. It is not even the case of the department that the petitioner was recalcitrant and chronic defaulter - the order of the Tribunal dated 10.08.2015 is set aside only qua the petitioner.

Summary

Issues involved:
Appeal dismissal due to absence of petitioner or representative before CESTAT, refusal of recall order by Tribunal, non-service of notice before Tribunal, granting opportunity to petitioner for representation, setting aside Tribunal's order, revival of petitioner's appeal, direction for fresh hearing before Tribunal.

Analysis:
The petitioner filed a petition as their appeal before CESTAT was dismissed due to their absence or representative's absence. The Tribunal refused to recall the order citing lack of power to review. The petitioner claimed non-receipt of the hearing notice before the Tribunal. The Court acknowledged the petitioner's statement under oath regarding the non-service of notice. Consequently, the Court decided to grant another opportunity to the petitioner to present their case before the Tribunal. Notably, it was highlighted that the petitioner was not a recalcitrant or chronic defaulter according to the department's submission.

The Court set aside the Tribunal's order dated 10.08.2015 solely concerning the petitioner. The appeal of the petitioner was revived and directed to be reconsidered on merits by the Tribunal. The Court instructed the petitioner to appear before the Tribunal for the first hearing after remand on a specified date without requiring a formal notice from the Tribunal. This measure aimed to prevent any future disputes regarding notice service. Additionally, the Tribunal was given the liberty to reschedule the hearing if the specified date was inconvenient.

In conclusion, the petition was disposed of after the Court's detailed analysis and directions regarding the petitioner's appeal and the necessity for a fair opportunity to be provided for presenting their case before the Tribunal.