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        Central Excise

        2010 (2) TMI 569 - AT - Central Excise

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        Restoration of ex parte appeals denied where no sufficient cause was shown and review jurisdiction could not be invoked Ex parte appellate orders may be recalled only on a showing of sufficient cause for non-appearance; absent such cause, restoration is not warranted. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Restoration of ex parte appeals denied where no sufficient cause was shown and review jurisdiction could not be invoked

                            Ex parte appellate orders may be recalled only on a showing of sufficient cause for non-appearance; absent such cause, restoration is not warranted. The Tribunal found that the request for adjournment had already been considered, the appeal memoranda had in substance been dealt with, and no justifiable reason was shown for absence on the hearing date. It also held that allowing restoration in these circumstances would amount to an impermissible review of its own final order. The applications for recall and restoration were therefore rejected, and the appeals remained dismissed.




                            Issues: Whether the ex parte order dismissing the appeals should be recalled and the appeals restored for rehearing on the ground of sufficient cause for absence and alleged non-consideration of submissions.

                            Analysis: The applications were examined against the record and the earlier order. The reasons assigned for restoration were found unsupported, as the requested adjournment had already been considered, the submissions in the appeal memoranda had in substance been dealt with, and the absence on the hearing date was not shown to be for any justifiable cause. The Tribunal also held that entertaining the applications in the circumstances would amount to review, a power not available to it.

                            Conclusion: The request for recall and restoration was rejected; the appeals were not restored.

                            Final Conclusion: Relief from the ex parte disposal was refused because no sufficient cause for non-appearance was established and the Tribunal could not exercise review jurisdiction in the guise of restoration.

                            Ratio Decidendi: An ex parte appellate order may be recalled and the matter restored only when sufficient cause for absence is established; absent such cause, the Tribunal cannot use restoration to undertake a review of its own final order.


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                            ActsIncome Tax
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