LAWS(ALL)-2003-11-267

JAGDISH ROLLING WORKS Vs. CEGAT, NEW DELHI

Decided On November 10, 2003
Jagdish Rolling Works Appellant
V/S
CEGAT, NEW DELHI Respondents

JUDGEMENT

(1.) This writ petition challenges the order of Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT") dated 15-2-2001 by which Tribunal has rejected restoration application of the petitioner.

(2.) Brief facts of the case are that petitioner filed appeal against the order of Commissioner, Central Excise, Kanpur dated 17-2-1998 before CEGAT along with application under Section 35F of the Act for waiving the condition of pre-deposit and stay of the demand. It appears that on 30-3-2000 Bench of the CEGAT heard the application under Section 35F of the Act and delivered the judgment in the open court. CEGAT has allowed the application and dispensed with the requirement of pre-deposit of balance of duty and its recovery thereof during the pendency of the appeal. Perusal of the order sheet, which has been filed along with counter affidavit as annexure No. CA-1 also shows that in the order sheet there is mention "interim stay granted. Listed for PH on 22-6-2000. No notice. Sd/- 30.3." On 22-6-2000 CEGAT dismissed the appeal for want of prosecution. Petitioner filed restoration application stating therein that the notice for hearing for 22-6-2000 was not received by it and the same was not mentioned in the order dated 30-3-2000 and, therefore, they could not present on 22-6-2000, the date fixed for hearing. CEGAT rejected the restoration application for the following reasons :

(3.) Heard Shri Pankaj Bhatia, learned Counsel for the petitioner and Shri S.P. Kesarwani, learned Counsel for the respondent.