COWNPORE ENGINEERING STORES Vs. CEGAT

JUDGEMENT

(1.) Heard Shri A.P. Mathur, learned counsel for the petitioner and Shri Subodh Kumar, Learned Standing Counsel for Union of India.

(2.) The present writ petition has been filed for quashing the order dated 22.11.2001 read with order dated 10.11.1997 passed by Customs Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E/ROA/199-2000-B in E/4191/89-B.

(3.) The petitioner filed the aforesaid appeal before Customs Excise and Gold (Control) Appellate Tribunal, New Delhi. The notice for hearing of appeal was issued to the petitioner, but the case was adjourned on the application of the petitioner. After seeking few adjournments the last date was fixed as 10.11.1997. On that date one month's further time was granted to the petitioner. It appears that no firm date was fixed in the appeal and in any view of the matter the petitioner was not informed about the firm date of hearing in appeal. Consequently the Tribunal vide its order dated 10.11.1997 dismissed the appeal in default under Rule 20 of CEGAT (Procedure) Rules, 1982. When recovery was pressed against the petitioner, the petitioner filed an application before the Tribunal for restoration of appeal in September 2000 on the ground that no notice of hearing was received by them. The Tribunal by the impugned order dated 22.11.2001 has dismissed the said application and recorded a finding that the contention of the applicant "that no notice of hearing was served on them has no merit.