Court directs Tribunal to reconsider order due to unjustified rejection of application for recall, emphasizing fair hearing.

The High Court allowed the appeal, setting aside the order and directing the Tribunal to reconsider the application to recall the order. The Court found the rejection unjustified as the Tribunal failed to assess the sufficiency of the cause for the appellant representative's non-appearance. The Court emphasized the importance of examining reasons before dismissing such applications, ensuring a fair hearing opportunity for both parties.

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Issues Involved:
Appeal dismissal in absence of appellant representative, rejection of application to recall order, sufficiency of cause for non-appearance, examination of cause by Tribunal.

Analysis:

1. Appeal Dismissal in Absence of Appellant Representative:
The appellant's appeal was dismissed by the Customs Excise and Service Tax Appellate Tribunal due to the absence of the appellant company's representative during the hearing. The Tribunal observed that the appeal was eight years old, and the appellant had already benefited from an interim order for seven years. The Tribunal expressed concern about burdening itself with unwarranted appeals if orders were recalled for flimsy reasons.

2. Rejection of Application to Recall Order:
The appellant filed an application to recall the order dated 26-6-2013, citing the reason for the representative's absence as an ailment and surgery. However, the Tribunal dismissed the application on 2-12-2013 without examining the sufficiency of the cause provided by the appellant. The Tribunal's rationale for rejection was the prolonged pendency of the appeal.

3. Sufficiency of Cause for Non-Appearance:
The main contention raised was whether the Tribunal was correct in rejecting the application to recall the order without assessing the adequacy of the cause presented by the appellant for the non-appearance of their representative. The argument emphasized the necessity for the Tribunal to consider the genuineness of the reason for the absence before dismissing the application.

4. Examination of Cause by Tribunal:
Upon reviewing the application for recalling the order, the High Court found that the Tribunal erred in not examining the cause provided by the appellant for the representative's non-appearance. The Court held that the Tribunal should have focused on the reason given for the absence rather than the prolonged pendency of the appeal. Consequently, the Court allowed the appeal, setting aside the order dated 26-6-2013 and directing the Tribunal to reconsider the application with a fair hearing opportunity for both parties.

In conclusion, the High Court found the rejection of the application to recall the order unjustified due to the Tribunal's failure to assess the sufficiency of the cause for the appellant representative's non-appearance. The Court emphasized the importance of examining the reasons presented by the appellant before dismissing such applications, leading to the allowance of the appeal for a fresh hearing by the Tribunal.

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