2000 (11) TMI 1162 - AT - Central Excise

Company's Appeal Rejected for Failure to Update Address

The appeal for restoration filed by M/s. Unitron India Ltd. was rejected by the Tribunal due to the failure to inform the change in address despite ... Restoration of appeal - non-receipt of notice due to change of name and address - duty to inform the appellate forum of change of name or address - service of notice on advocate on record - inapplicability of precedents based on different factsRestoration of appeal - non-receipt of notice due to change of name and address - duty to inform the appellate forum of change of name or address - service of notice on advocate on record - inapplicability of precedents based on different facts - Application for restoration of an appeal dismissed earlier was considered on merits and refused. - HELD THAT: - The applicants had changed the company name and address in 1994 but did not inform the Appellate Tribunal of the change. The notice of hearing was therefore sent to the address given in the memorandum of appeal and was also sent to the Advocate on record. The Tribunal found that non-receipt of the notice resulted from the applicants' failure to notify the Tribunal of the change; consequently the precedents relied upon by the applicants were held inapplicable because those authorities turned on materially different facts (such as late arrival of counsel or post-delivery receipt of notice). In view of these findings, the application for restoration was held to lack merit and was rejected. [Paras 4]Application for restoration rejected for want of merit as the appellant failed to inform the Tribunal of change of name and address and the relied-upon precedents were inapplicable.Final Conclusion: The application for restoration of the appeal is rejected: the appellants failed to notify the Tribunal of their change of name and address, notice had been sent to the address in the memorandum and to the Advocate on record, and the earlier decisions relied upon were inapplicable on the facts. The appeal for restoration filed by M/s. Unitron India Ltd. was rejected as they did not inform the change in address to the Tribunal despite changing the company name and address in 1994. The appeal was dismissed for no fault of the applicants, but the Tribunal found no merit in their application for restoration.