TaxTMI 
TaxTMI 
TaxTMI 
2003 (5) TMI 401
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....ndent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. The Supreme Industries Ltd. for restoration of their appeal which has been dismissed by the Tribunal vide Final Order No. E/1018/97-D, dated 9-11-97. 2. Shri M.H. Patil, learned Advocate, submitted that the said Final Order was not received/or misplaced by the applicants, and hence, no action was taken by them....
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....ssed by the Tribunal for default in appearance in terms of Rule 20 of CEGAT (Procedure) Rules; that the Hon'ble Gujarat High Court in the case of Viral Laminates Pvt. Ltd. v. UOI, 1998 (100) E.L.T. 335 (Gujarat) has held that the Appellate Tribunal is not empowered to dismiss an appeal for default of appearance but has to decide the appeal on merits; that following the said judgment the Tribunal i....
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....lication for restoration of appeal; that it has been held by the Tribunal in B.M. Auto India v. CCE, New Delhi, 2001 (132) E.L.T. 686 that though no time-limit is prescribed in the statute or in the CEGAT (Procedure) Rules, the application has to be filed within a reasonable time; that in the said matter the Tribunal has referred to the decision of the Supreme Court in the case of Gram Panchayat v....
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.... in filing the present application after more than 4½ years of passing the Final Order. An applicant who has filed an appeal against the Order passed by the Tribunal has to be vigilant enough to keep a track of the appeal. No doubt no time-limit has been prescribed in the Rules for restoration of appeal. However, a reasonable time-limit has to be read and it is not open to any person to app....