Tribunal restores appeal, stresses fair hearing. Registry directed to record restoration. Upholding natural justice.

The Tribunal allowed the miscellaneous applications for restoration of the appeal, emphasizing the importance of ensuring a fair hearing and justice for the appellant. The Tribunal directed the Registry to record the restoration of the appeal and issue a notice for the hearing. The judgment highlights the Tribunal's power to rectify procedural errors to uphold the principles of natural justice and fairness in legal proceedings.

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Issues:
1. Non-service of hearing notice leading to exparte order
2. Jurisdiction of Tribunal to review its own order for restoration

Analysis:
1. The appellant contended that the notice fixing the hearing date was not served on them as they had changed their address after filing the appeal. The appellant argued that there was a material departure in the order passed by the Tribunal in their absence compared to the adjudication finding. The appellant cited the case of J.K. Synthetics Ltd. Vs CCE to support their plea for restoration of the appeal due to non-service of notice preventing their appearance.

2. The Revenue opposed the restoration application, arguing that the Tribunal, having passed the order, had become functus officio and did not have the jurisdiction to review its own order for restoration. After hearing both sides, the Tribunal acknowledged that the order was indeed passed ex parte due to the non-service of the hearing notice. The Tribunal considered the gravity of the matter, the difficulties expressed by the appellant, and the substantial amount involved in the demand. Consequently, the Tribunal recalled the order to grant the appellant an opportunity for a hearing on merit to prevent prejudice to the interest of justice.

In conclusion, the Tribunal allowed the miscellaneous applications for restoration of the appeal, emphasizing the importance of ensuring a fair hearing and justice for the appellant. The Tribunal directed the Registry to record the restoration of the appeal and issue a notice for the hearing. The judgment highlights the Tribunal's power to rectify procedural errors to uphold the principles of natural justice and fairness in legal proceedings.

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