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2009 (11) TMI 798

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..... 3. The grounds disclosed for approaching the Tribunal as late as in June, 2009, in relation to the order passed in December, 2003, are as under : That the matter came up for hearing on 12-12-2003 and the Hon ble Bench had dismissed the appeal for want of prosecution as none was present on behalf of the applicant. That the advocate of the applicant could not appear as the U.P. Federation of Co-operative Sugar Mills had on the expiry of his term changed the counsel but due to certain differences with the Advocate neither the outcome of the case was told nor the case files were returned back to the applicants. The applicants had every recently come to know that the appeal had been dismissed for want of prosecution. The copy of the orde .....

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..... e from the advocate. It is settled law that the advocate cannot retain the file of his client except for clearance of his fees. It is not the case of the applicants that the applicants had not cleared the fees of their advocate and that, therefore, the file was not returned to the applicants. 7. The application thereafter states that, the applicants recently came to know about the fact that their appeal was dismissed for default. The application nowhere discloses that, when this information or knowledge was derived and from whom it was derived by the applicants. It was necessary for the applicants not only to disclose the date on which this information in this regard was received, but also the source of information. 8. In the absence of .....

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..... non-compliance of the provisions of law cannot be made basis to claim remission of duty. 11. There is neither good cause on merits nor there is sufficient cause disclosed for delay of six years in approaching the Tribunal and no sufficient cause having been shown for the absence of the applicants on the date when the matter was dismissed for default, the application is liable to be dismissed. 12. Though there is a statement to the effect that the copy of the order of the Tribunal had been procured from the Department and the same was never received by us from the Tribunal , neither the verification clause nor the affidavit in support of this statement discloses any source of information in that regard. As already observed above, the G .....

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