PARSHWANATH SHRINATH BUS SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) This Central Excise Appeal is directed against the order dated 27-5-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (in short "Tribunal"), whereby it has dismissed appellant's application for restoration of Service Tax Appeal No. 58231/2013.

(2.) The appellant had filed a Service Tax Appeal alongwith an application for condonation of delay of 60 days. The appellant had received the notice for hearing of condonation application, but on 28-10-2013, he did not appear and the appeal was dismissed in default. The appellant then applied for restoration of appeal on the ground that notice was received by his untrained staff, who did not inform him about the date of hearing on 28-10-2013. The Tribunal did not agree with the appellant on the ground that administrative inefficiency cannot be a ground for restoration of appeal and recalling of order dated 28-10-2013. The Tribunal by the impugned order has therefore dismissed the application for restoration.

(3.) It is argued on behalf of the appellant that the Tribunal in all fairness ought to have decided the appeal on merits, rather than dismissing it on technical ground. It has also been argued that on merits, the appellant has a good case.