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of <h1>High Court directs Tribunal to reconsider restoration requests sympathetically, emphasizing reasonable pursuit period. Appeals restored for fresh adjudication.</h1> <h3>NARSI DULARAM SUTHAR (KULARIA) Versus COMMISSIONER OF CENTRAL EXCISE</h3> NARSI DULARAM SUTHAR (KULARIA) Versus COMMISSIONER OF CENTRAL EXCISE - 2014 (310) E.L.T. 30 (Bom.) , 2017 (52) S.T.R. 123 (Bom.) Issues:1. Appeal against the order of the Tribunal refusing to restore the appeal for fresh adjudication.2. Dismissal of appeals for want of prosecution.3. Rejection of restoration applications by the Tribunal.4. Questions of law regarding the dismissal and restoration of the appeal.5. Consideration of the Tribunal's approach and decision on restoration of appeals.Analysis:The judgment concerns an appeal against the Tribunal's order refusing to restore Appeal No. E-1344, 1344 of 2000 for fresh adjudication. The Appellants were aggrieved by the Tribunal's decision to dismiss the appeals for want of prosecution on 9th December, 2009. The Appellants moved restoration applications, citing lack of notice receipt as the reason for non-appearance. An affidavit was filed by Narsi Dularam, a partner of the firm involved, stating no notice was received from the Tribunal during his association with the firm. Despite this, the Tribunal rejected the restoration applications, emphasizing that notices were issued and orders dispatched to the given address, leading to the presumption of receipt. The Tribunal relied on a previous judgment and dismissed the applications.The High Court found fault with the Tribunal's decision, noting a hyper-technical approach and unjustified refusal to restore appeals pending since 2000. The Court emphasized the need for a reasonable period for pursuing proceedings and criticized the sudden listing of appeals after a significant delay. The Court directed the Tribunal to consider restoration requests sympathetically and apply liberal principles, quashing the impugned order and restoring the appeals for fresh adjudication on merits and in accordance with the law. The Court urged the appellants to be present for the final hearing, avoiding unnecessary adjournments, except for unforeseen circumstances. No costs were awarded in the judgment.
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