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of <h1>Appeal restored after communication lapse; cause title changed post-license expiration.</h1> <h3>Grand Ashok Versus Commissioner of Central Excise and Service Tax</h3> The Appellate Tribunal CESTAT Bangalore allowed the restoration of an appeal dismissed for non-prosecution, citing lack of communication between the ... Restoration of Appeal - case of appellant is that neither the previous counsel informed them about the date of hearing nor they received the hearing notice - Held that:- The reasons stated in the ROA application seems to be satisfactory - the miscellaneous application for restoration of appeal is allowed and appeal is restored to its original number. Change in cause title - change due to the expiry of license agreement with the Intercontinental Hotels Corporation, a company incorporated in Singapore “The Grand” and now, it is operating under its own brand name and styled as “The Lalit, Bangalore” - Held that:- The Registry is directed to change the cause title in respect of the appellant to “The Lalit, Bangalore” (A Unit of Bharat Hotels Ltd.) - application allowed. Applications allowed. Issues involved:1. Restoration of appeal dismissed for non-prosecution2. Change in cause title due to the expiry of license agreementAnalysis:1. Restoration of appeal dismissed for non-prosecution:The appellant filed a miscellaneous application seeking restoration of the appeal which was dismissed for non-prosecution. The appellant's counsel contended that they were not informed about the hearing date by the previous counsel nor did they receive the hearing notice. After hearing both sides, the Tribunal found the reasons in the application satisfactory. Consequently, the Tribunal allowed the miscellaneous application for restoration of the appeal, and the appeal was restored to its original number. This decision highlights the importance of proper communication between the counsel and the client to avoid such situations in legal proceedings.2. Change in cause title due to the expiry of license agreement:Subsequently, the appellants filed another miscellaneous application for a change in the cause title. This change was necessitated by the expiry of the license agreement with Intercontinental Hotels Corporation, resulting in the operation of the hotel under a new brand name, 'The Lalit, Bangalore' (A Unit of Bharat Hotels Ltd.). Upon reviewing the miscellaneous petition and records, the Tribunal confirmed the change in the cause title and directed the Registry to reflect the new title as 'The Lalit, Bangalore' (A Unit of Bharat Hotels Ltd.). This decision underscores the procedural aspect of updating legal documentation to accurately reflect the current status of the appellant's business operations.In conclusion, the Appellate Tribunal CESTAT Bangalore, through a series of decisions, addressed the issues of restoration of appeal dismissed for non-prosecution and the change in cause title due to a business transition. The judgments highlight the Tribunal's consideration of the reasons presented by the appellant and the subsequent actions taken to rectify the procedural aspects of the case. The importance of effective communication and timely updates in legal proceedings are emphasized through these rulings.
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