STAY APPLICATION - CESTAT

[Shrikant Gaonker]

ONE company had deposited the amount ordered by CESTAT Bench within the given time against their stay application and submitted the challan alongwith letter intimating the compliance of the Bench order ten days before the stipulated period. On 25.10.10 matter came before the BENCH and as appellant had not appeared in person { but had submitted the compliance report to the Registry }, the BEnch ruled that no evidence is produced regardindg deposit and non appeared for appellants. Appeal dismissed. Kindly let us know, whether the action of CESTAT to dismiss the stay appln & appeal is correct & what is the remedy to restore it.

[Ramanujam Varadarajan]

The following rule of CESTAT, Rules 1982 may be referred for further action

RULE 20. Action on appeal for appellant's default: Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits:

Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal

[dinesh agrawal]

file an application for restortion of appeal.

[dinesh agrawal]

File a miscellaneous application for restoration of appeal.

AI Summary

Appellant's default can lead to dismissal; restoration possible on showing sufficient cause under procedural rule.
Appellant default resulted in dismissal despite prior deposit and submission of a compliance challan; the procedural rule permits the Tribunal, if satisfied that there was sufficient cause for non appearance, to set aside the dismissal and restore the appeal, and the suggested remedy is filing a miscellaneous application for restoration with evidence of compliance and sufficient cause.