9911796707
TMI Blog2016 (1) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... e two dates mentioned above viz. in 2008 and 2009 as the company was in winding up, then, in the peculiar facts of this case, we refrain from imposing any further conditions or costs. - Writ Petition No. 8492 of 2014 - - - Dated:- 30-7-2015 - S.C. Dharmadhikari and G.S. Kulkarni, JJ. Shri Prakash Shah with Jas Sanghvi i/b PDS Legal, for the Petitioner. Shri A.S. Rao, for the Respondent. ORDER P.C. : By this writ petition under Article 226 of the Constitution of India, the petitioner challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short CESTAT ), West Zonal Bench, at Ahmedabad dated 7th April, 2014. 2. An application was made by the petitioner for restoration of appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to pursue an application viz. Company Application No. 95 of 2014 filed in this Court. Since that application had some bearing on the winding up of the petitioner and certain pending proceedings before the Board for Industrial and Financial Reconstruction that this adjournment was sought. 5. The petitioner eventually succeeded in pursuing this Court to set aside the winding up order. It was set aside as well. In these circumstances the petitioner could not remain present to argue the restoration application. The restoration application also has been dismissed by the Tribunal and that is how the aggrieved petitioner-appellant in the appeal has approached this Court. 6. We have heard Mr. Rao appearing on behalf of the respondents o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led against or it may remand the matter. It does not give any power to the Tribunal to dismiss the appeal for default or for want of prosecution in case the appellant is not present when the appeal is taken for hearing. In the light of this clear pronouncement of law we cannot sustain the impugned order. The initial dismissal itself being contrary to law, the refusal to restore the appeal for adjudication on merits cannot be sustained. 8. In the light of the above direction, we set aside the earlier order as also the impugned order of the Tribunal. We restore the appeal of the petitioner viz. Appeal No. E/2461/1999 to the file of the Tribunal viz. CESTAT, West Zonal Bench at Ahmedabad for being adjudicated on merits and in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
