Appeal restoration denied due to appellant's absence deemed unjustified. Hearing notice timing not valid excuse.

The application for restoration of Appeal No. E/3/08 was dismissed by the Tribunal as the appellant's absence during the hearing was deemed unjustified. The appellant's claim of receiving the hearing notice only two days before the scheduled date was not considered a valid reason for non-appearance. Despite the appellant's argument that the Tribunal did not adequately review the grounds of appeal, the Tribunal had already made a decision based on the merits of the case. The application for restoration was rejected, and the final order was upheld by the Tribunal.

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Issues: Restoration of Appeal No. E/3/08 due to ex-parte dismissal.

Analysis:
The Applicant filed an application for restoration of Appeal No. E/3/08, which was dismissed by the Tribunal on merit. The appellant was absent during the hearing, claiming they received the hearing notice only two days before the scheduled date, making it impossible to file an adjournment request. The appellant argued that their non-appearance was beyond their control and that the Tribunal did not consider the grounds of appeal submitted. However, the Tribunal had already decided the appeal on merit after considering all facts and circumstances. The Tribunal found the points raised by the appellant to be irrelevant and rejected the application for restoration, stating there was no reason to recall the final order. The decision was pronounced in an open court by Shri P. K. Choudhary.

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