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TMI Blog2016 (3) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel followed by the decision of Hon'ble High Court in the cases of Indam Recycling Co.(P)Ltd. Vs UOI [2015 (10) TMI 682 - KERALA HIGH COURT] and Atithi Gokul Automobile Works Vs UOI [2014 (4) TMI 883 - GUJARAT HIGH COURT] and Hon'ble Supreme Court in the case of Rafiq and Another Vs Munshilal and Another [1981 (4) TMI 255 - SUPREME COURT]. Pre-deposit of differential duty - Goods are covered under S.W.M. Act and by virtue of Section 3(2) of Customs Tariff Act, goods imported were chargeable to CVD as per RSP read with Section 4A of Central Excise Act and Rules thereunder - Held that:- as the appellants have not made out a prima facie case for complete waiver of predeposit. Therefore, the appellant is directed to predeposit a sum of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f stay order as well as at the time of dismissal of appeal, advocate could not attend as the counsel was engaged to appear on behalf of appellant had withdrawn the brief and subsequently the factory premises of the appellant was sold out. Therefore, they have either received stay order or the final order. He produced correspondence exchanged between the appellant and the counsel informing withdrawal of brief and also submits that only on 16.2.2015, they were made aware of dismissal of appeal and stay application through their legal associates through mail. They filed application on 17.6.2015 for obtaining certified copy of final order. Thereafter, on receipt of copy of final order, they filed restoration application. He also submits that en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed and they have also intimated the Central Excise authorities communicating surrendering of central excise registration certificate. However, they failed to inform the same Tribunal. It is evident that appellant have not received the stay order and also final order of dismissal of appeal for non-compliance. We find that immediately on securing the copy of the order from the Tribunal on 17.6.2015, they filed restoration application. The Hon'ble High Courts in the aforecited cases have consistently held that dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on merits when delay in filing the restoration application has been explained. The Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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