STRAYFIELD GRANITES Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS miscellaneous application is filed by M/s. Stayfield Granites Ltd. for restoration of the captioned appeal dismissed as withdrawn by this Tribunal vide Final Order No. 1390/2009 dated 13 -11 -2009. In the Misc. application, it is submitted that on 13 -11 -2009, ld. Counsel for the appellant was not in a position to attend the hearing as he was travelling. One of his juniors had appeared to seek adjournment. When the matter was called on 13 -11 -2009, his junior was informed by advocates present that since the matter related to refund of interest on delayed duty drawback, the Tribunal had no jurisdiction to decide the appeal and relief had to be sought from the Revisionary authority. The junior advocate in a confused mind had withdrawn the appeal. It is submitted that the appeal was erroneously withdrawn by the appellants counsel. There were several case laws decided by the Tribunal dealing with interest on delayed refund of drawback. The appellant prays that the unintentional error committed by his junior may be condoned and the appeal may be restored. Ld. Counsel has relied on several case laws in support of the claim that an appeal dismissed as withdrawn by the Tribunal could be restored.

(2.) LD . Counsel for the appellant is not present, when the matter was called.

(3.) LD . Jt. CDR submits that the department may have no serious objection if the appeal is restored.