NEHA COSMETICS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal by the assessee under Section 35 G of the Central Excise Act, 1944 ('Act') is directed against the order dated 15.7.2003 in E/ROA/63/03- NB(A) in Appeal No. E/374/90 NB (A) passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi.

(2.) By the said impugned order dated 15.7.2003 the CESTAT rejected an application filed by the appellant seeking restoration of its appeal No. E/374/90 which had been dismissed for default on 22.7.1997 on account of non- appearance of the appellant.

(3.) In its application for restoration of the said appeal filed nearly six years later in May, 2003, the appellant contended that the notice of hearing of the appeal was not received by it. The unit was lying closed since 1991. The place where the advocate for the appellant was residing, as shown in the records of the CESTAT, was lying vacant for the past six to seven years. It was accordingly contended that the appellant did not know of the dismissal of its appeal by order dated 22.7.1997 till the receipt of a letter dated 2.4.2003 from the office of the Superintendent of Central Excise, Range 33, Nehru Place [addressed to the sole proprietor of the appellant and delivered at his residential address] seeking to recover a sum of Rs.4,10,089/- under the provision of Section 142(1)(c)(2) of the Customs Act, 1962 (as applicable to central excise matters).