2001 (9) TMI 685

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....er]. -  The present application for Restoration of Appeal is with regard to the Tribunal's Final Order dated 26-5-1999. The appeal came up for hearing on 26-5-1999. The appeal has been filed after the prescribed period of limitation and an application for condonation of delay was filed. When the matter was called, no one appeared. In their prayer, the appellants had submitted as under : "Fo....

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....posal of the case. He refers to the Tribunal's decision in the case of J.K. Synthetic Ltd. v. CCE, [1996 (86) E.L.T. 472 (S.C.)]. He also submitted that the reasons as to why he could not be present when the matter was fixed for hearing have been detailed in the present ROA application. 3. Shri D.N. Chaudhary, JDR, submits that it was a case of non-accountal and proper panchnama had been dra....