2015 (10) TMI 153

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....st Commissioner's order dated 29.07.2005 confirming duty demand of Rs. 3,83,75,454/-against them alongwith interest and imposing penalty of equal amount on the appellant company and imposing penalty under Rule 26 of the Central Excise Rules, 2002 on the other appellants had been filed before this Tribunal on 7th November, 2005. In the memorandum of appeal the address for communication mentioned as - "Dewas Fabrics Ltd. (Unit No.5), 4 A /1 Industrial Area No.II, AB Road, Dewas, (MP) "and alongwith this address, there is also the address of the appellant's Counsel - "V.Laxmi Kumaran, Advocate, B-6/10, Safdarjung Enclave, New Delhi 110029". 2. These appeals had been listed for final hearing on 19.12.2013. On that day Shri B.L.Narasimh....

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....2014 only when the Department initiated recovery proceedings and that the appellants, however, had received the recovery notice and only at that stage they applied for certified copy of the order dated 22.01.2014 and have filed the ROA application. She accordingly pleaded for restoration of the appeals for hearing on merits by citing the Apex Court judgment in the case of JK Synthetics Ltd. vs. Collector of Central Excise reported in 1996 (86) ELT 472 (SC), judgment of Hon'ble Madras High Court in the case of Alfred Berg & Co. (I) (P) Ltd., vs. CCE Chennai reported in 2011 (273) ELT 373 (Mad.) and the judgment of Hon'ble Punjab & Haryana High Court in the case of Yamuna Bardana Traders vs. Commissioner Central Excise, Panchkula repo....

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....e appearance on 22.01.2014, the appeal has been correctly decided by an ex-parte order, that even after dismissal of the appeal on 22.01.2014, the ROA applications have been filed only in June, 2014. He, therefore, pleaded that there is no merit in the ROA application. He also pleaded the Tribunal's Final Order dated 22.01.2014 has been passed after duly considering the merits of the case. 6. We have considered the submissions from both the sides and perused the records. 7. Admittedly, the appellant's factory is closed since November, 2004. The appeal by the appellant company and its Directors, against the impugned order were filed in November, 2005. When the factory was closed since November, 2004, we fail to understand as to why....