2008 (11) TMI 530 - AT - Central Excise

Restoration of Appeal Post Dismissal for Default: Constitutional Challenge and Procedural Compliance

The appeal was restored after the appellants' application following its dismissal for default. The Tribunal found Rule 20 of the CESTAT Rules, enabling ... Appeal to Appellate Tribunal - Restoration of Issues:1. Restoration of appeal dismissed for default.2. Constitutionality of Rule 20 of CESTAT (Procedure) Rules, 1982.3. Reconstruction of appeal papers.4. Direction for pre-deposit compliance.Analysis:1. The appellants filed an application for the restoration of their appeal, which was dismissed for default. The learned Sr. Counsel argued that the appellants, a defunct unit under BIFR proceedings, were unable to provide appeal papers. Referring to a judgment, it was contended that Rule 20 of the CESTAT Rules enabling dismissal for default was unconstitutional. The Tribunal considered the report stating the appeal papers were weeded out and directed the Registry to conduct a physical search for green sheet orders. The case was postponed for the production of appeal papers.2. The Tribunal acknowledged that the appeal was dismissed for the appellant's default, noting that the current Rule 20 does not allow such dismissal. Since the pre-deposit requirement was met, the appeal was deemed ready for a hearing on merits. Consequently, the appeal was restored, and the final order was recalled for a future hearing date.3. The issue of reconstruction of appeal papers arose due to the unavailability of documents, leading to the Tribunal directing exhaustive searches by the Registry and requesting the SDR to provide copies if found. Efforts were to be made by both parties to locate the necessary papers for the reconstruction of the appeal file.4. Compliance with the direction for pre-deposit was confirmed, indicating readiness for the appeal to proceed to a final hearing on merits. The Tribunal's decision to restore the appeal and set a future date for the hearing highlighted the importance of adherence to procedural requirements and the principles of natural justice in the appellate process.