Appeals Restored by CESTAT ALLAHABAD for Non-Prosecution Error

The Appellate Tribunal CESTAT ALLAHABAD recalled the dismissal order and restored three appeals that were dismissed for non-prosecution. Despite finding no merit in the appellant's plea for absence, the judge reinstated the appeals in the interest of justice. The appeals involved issues of under-valuation of goods, leading to the matter being referred to the Division Bench for further proceedings. The Registry was directed to schedule the hearing date accordingly, and the applications for restoration of appeals were granted.

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Issues: Restoration of appeals dismissed for non-prosecution, under valuation of goods

The judgment by Appellate Tribunal CESTAT ALLAHABAD involved three applications seeking restoration of appeals dismissed for non-prosecution. The appeals were dismissed as the appellants were absent on multiple occasions despite the matter being listed for disposal. The first listing was on 12.05.2017, where no one represented the appellants. Subsequent adjournments were granted, but the appellants remained unrepresented, leading to the final dismissal on 13.11.2017. The learned Advocate for the appellants argued that their absence on the final date was due to their counsel being engaged by the Central Excise Department for a separate matter, creating a conflict of interest. Despite finding no merit in the appellant's plea, the judge, in the interest of justice, decided to recall the dismissal order and restore the appeals to their original number.

One of the issues involved in all the appeals was the under-valuation of goods. Due to this common issue, the matter was directed to be placed before the Division Bench for further proceedings. The Registry was instructed to schedule the date for the hearing accordingly. The judgment was dictated and pronounced in court, granting the ROA applications and allowing the restoration of the appeals dismissed for non-prosecution.

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