Restoration of appeal after ex parte dismissal: earlier orders recalled because hearing notice date was inconsistent and merits were not considered.

An appeal dismissed for non-compliance with the pre-deposit requirement under Section 35F was restored because the hearing notice was issued for a later date than the date relied on by the applicant, and the stay order had been passed ex parte. Since the merits had not been considered before dismissal, recall of the earlier orders was warranted in the interest of justice. The restoration application was allowed, the orders dated 06.10.2015 and 15.12.2015 were recalled, and the appeal was restored for hearing.

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Issues: Whether the appeal dismissed for non-compliance with Section 35F of the Central Excise Act, 1944 should be restored and the earlier ex parte orders recalled.

Analysis: The notice of hearing was issued for a later date than the one asserted by the applicant, and the record showed that the stay order had been passed ex parte. The merits of the case had not been considered before dismissal. In these circumstances, restoration of the appeal and recall of the earlier orders was warranted in the interest of justice.

Conclusion: The application for restoration was allowed, the orders dated 06.10.2015 and 15.12.2015 were recalled, and the appeal was restored for hearing.

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