PIONEER GLASS INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Shri A.P. Mathur, learned counsel for the appellant and Shri S.P. Kesarwani, learned Additional Chief Standing Counsel appearing for the respondent. The appeal is admitted on the question as framed at page No. 14 of the memo of appeal.

(2.) This appeal under Section 35G of the Central Excise Act, 1944 has been filed by the appellant challenging the order passed by the Tribunal on application for restoration of the appeal which had been disposed of vide Final Order No. 126/2011-SM(BR), dated 3-2-2011.

(3.) An appeal was filed by the Department against the order of the Commissioner (Appeals), dated 24-3-2009. In the appeal a cross-objection was also filed by the appellant. Notice was issued to the appellant in the appeal which was returned with the endorsement of postal authorities "there is nobody in the factory". The Tribunal proceeded to decide the appeal on merits and allowed the appeal of the Revenue and disposed of the cross-objection of the appellant by the order dated 3-2-2011. The appellant filed an application to recall the order of the Tribunal which has been rejected by the impugned order. The Tribunal while rejecting the application of the appellant has observed as follows in paragraph 4: