COMMISSIONER OF CENTRAL EXCISE, RAJKOT Vs. ARUN UDYOG,

JUDGEMENT

(1.) STAY applications in the above 16 appeals filed by the Commissioner of Central Excise, Rajkot came up for hearing on 23.5.2000. The Bench noted that no statement of facts, grounds of appeal and the authorisation to the Deputy Commissioner to file appeal and stay application were filed in original. The Bench pointed out the defects repeatedly to the Revenue. Notice was issued by the Registry asking for the statement of facts and grounds of appeal. Since the documents as required under the CEGAT (Procedure) Rules were not filed, appeals were dismissed under Rule 11 of the CEGAT (Procedure) Rules, 1982 vide order No.C.I/2085 -2100/00 WZB dated 2.6.2000. One application was filed seeking restoration of the 16 appeals. The application was listed on 14.6.01 and by order No.C.I/1842/01 -WZB dated 16.7.01, the Tribunal adjourned the matter to enable the Commissioner to respond tot he query as to whether direction of the Bench regarding filing of the necessary document was communicated to the Commissioner. When the matter is taken up today for hearing the applications for restoration, what is stated is only that the notice issued by the Registry on 29.2.00 and 25.4.00 calling for documents viz, statement of facts and grounds of appeals were not received by the Office of the Commissioner. The defects pointed out in the earlier notices as well as in the order of dismissal of the appeals still remained unrectified. It was to be expected that after the dismissal of the appeals atleast the Commissioner would have filed the necessary documents to enable the Bench to consider the application of the Revenue for restoration. Non filing of the documents only display the total indifference on the part of the Revenue to respond to the notices and orders of the Tribunal. Since even today the defects have not been cured, there is no ground for restoration and accordingly we dismiss the above applications.