GUJARAT STEEL TUBES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an application filed by M/s. Gujarat Steel Tubes Ltd., praying for restoration of appeal which was dismissed for want of prosecution vide Final Order Nos. 638 -639/2000 -B, dated 25.04.2000.

(2.) THE applicants under their letter dated 25.07.2000 have requested to restore their appeal to the file if deemed fit, to set aside the impugned Order passed by the Commissioner, Central Excise confirming demand of duty and imposing penalties. The Applicants have submitted that, under their letter dated 17.04.2000, they had requested for adjournment of the hearing scheduled to be held on 25.04.2000. In support of their contention, they have enclosed a copy of the said request along with photocopy of the Postal Department in token of having sent that letter. They have also submitted that demand was issued to them invoking Rule 10 of the Central Excise Rule and as per the Supreme Court decision, liability for duty does not survive for want of saving clause. Shri Ashok Kumar, Id. DR fairly leaves the matter to the discretion of the Bench.

(3.) AFTER considering the submissions made by the applicants for not being present on the last date of hearing when their appeals were dismissed, we restore their appeal to the original numbers after recalling our Final Order Nos. 638 -639/2000, dated 25.04.2000. The appeals are posted for hearing on 5th October, 2000.