SHINGAR COSMETICS (P.) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONERS have challenged the orders Annexures E, K and O passed by the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal' for short). Briefly stated, the facts are as under: The petitioners had preferred appeal against adjudication orders before the Tribunal in which the Tribunal insisted that the petitioners deposit Rs. 4 lakhs by way of pre -deposit condition. Such order was passed on 7th January 1988. The petitioners also deposited such amount. Their appeals, therefore, were to be taken up for hearing on merits by the Tribunal. On 27.10.1997, the Tribunal passed its first order which is under challenge. On 27.10.1997, the Tribunal passed the following order:

(2.) THIS order, the petitioners did not challenge for years together. The case of the petitioners is that no notice of hearing before the Tribunal was received by them. The order dated 27.10.1997 was also not served. They were, therefore, not aware about the dismissal of the appeal before the Tribunal. Only when the department issued notice dated 13.2.2013, seeking recovery of the outstanding dues that the petitioners realized about the movement before the Tribunal. The petitioners thereafter, moved an application before the Tribunal on 17.2.2013 and prayed for recall of the order dated 27.10.1997. In addition to contending that the petitioners were not aware about the date of hearing or the order passed by the Tribunal on 27.10.1997, they also contended that in any case, the Tribunal could not have dismissed the appeal for default and ought to have decided the issues on merits. The Tribunal dismissed the said application by order dated 18.3.2013 in following terms:

(3.) IN addition to such facts, learned counsel for the petitioner drew our attention to the applications made by the petitioners under the Right to Information Act calling for the details about the service of notice of hearing before the Tribunal in the year 1997. In response to such application, the petitioners were told by the Registry of the Tribunal that the appeal papers were not traceable/available with their office. They were also asked to submit an affidavit that no other orders were passed by the Tribunal in the said appeal after the order dated 27.10.1997. In yet another communication, the petitioners were sent xerox copy of the dispatch register for post which contains besides others, entry No. 8437 addressed to petitioner No. 1 company.