SHRI MAHESHWARI MILLS Vs. CENTRAL EXCISE & CUSTOMS

JUDGEMENT

(1.) This petition has been filed by the petitioner being aggrieved by order dated 12.12.2014 by which the petitioner's application for restoration of Appeal No.ST/672/2008 filed by the petitioner has been rejected.

(2.) It is submitted by the learned counsel for the petitioner that the petitioner had filed an appeal which was registered as Appeal No. ST/672/2008 and was pending before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. It is stated that as the petitioner could not appear on 21.2.2014, the appeal was dismissed in the petitioner's absence. It is submitted that thereafter the petitioner filed an application for restoration which has also been dismissed vide impugned order dated 12.12.2014, hence, this petition.

(3.) The learned counsel for the petitioner submits that the only ground for rejecting the petitioner's application for restoration was that a registered notice was issued to the petitioner on 8.1.2014 informing the petitioner that the matter would be taken up for hearing on 21.2.2014 but inspite of issuance of the said registered notice, as the petitioner did not appear, therefore, the Tribunal has rejected the application.