2015 (3) TMI 1101 - AT - Central Excise

Tribunal waives cost due to genuine illness, citing prejudice from adjournments.

M/s. Rathi Ispat Ltd., Shri Arun Rathi, M.D. & Shri Ravinder Jain Versus CCE, Ghaziabad

M/s. Rathi Ispat Ltd., Shri Arun Rathi, M.D. & Shri Ravinder Jain Versus CCE, Ghaziabad - TMI Issues:1. Waiver of cost imposed by the Tribunal on the appellant.2. Justification for non-appearance of the appellant's counsel.3. Consideration of medical documents for non-appearance.4. Opposition to the waiver of cost by the Department.5. Tribunal's authority to modify the interim order.Analysis:1. The appellant filed a misc. application seeking the waiver of the cost of Rs. 25,000 imposed by the Tribunal. The Tribunal had directed the appellant to deposit the said amount to the Prime Minister's Relief Fund due to repetitive adjournments sought by the appellant, prejudicing the Revenue's interest. The Tribunal considered the circumstances and decided to waive the imposed cost after reviewing the appellant's plea and the records.2. The appellant's counsel had requested adjournment on the grounds of the counsel's illness, supported by medical documents. The Tribunal acknowledged the genuine reason for non-appearance on the specified date due to the counsel's high fever. The appellant's counsel pointed out that adjournments were not solely at their request, and the Tribunal found merit in the explanation provided.3. The medical documents presented by the appellant's counsel included prescriptions from both a CGHS Doctor and a Private Physician, verifying the counsel's illness. The Tribunal accepted the authenticity of these documents and considered them in the decision to waive the imposed cost, recognizing the genuine reason for the non-appearance.4. The Department, represented by its counsel, opposed the appellant's misc. application for the waiver of cost. The Department argued that the cost could not be waived by the Tribunal and suggested that the appellant should have filed an appeal before the appropriate forum. However, the Tribunal disagreed with the Department's stance and proceeded to grant the waiver after evaluating both parties' submissions.5. The Tribunal addressed the issue of its authority to modify the interim order dated 11.07.2014, which imposed the cost on the appellant. Despite the Department's objection, the Tribunal asserted its ability to modify the order and decided to waive the cost of Rs. 25,000 imposed on the appellant. The Tribunal allowed the misc. application in favor of the appellant, considering the circumstances and the genuine reasons presented for the non-appearance.This detailed analysis outlines the key issues addressed in the legal judgment regarding the waiver of costs and the considerations made by the Tribunal based on the presented arguments and evidence.