TaxTMI 
TaxTMI 
2005 (7) TMI 27
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the petitioners, and Mr. Jitendra Malkan for the respondent. Considering the issue involved, the matter is taken up for final hearing and disposal with the consent of the learned counsel. RULE. Mr. Jitendra Malkan waives service of rule on behalf of the respondent. 2. The petitioners filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench, at Mumbai (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n application for restoration on coming to know about dismissal of appeal and the stay application when the Superintendent of Central Excise called upon the petitioners to discharge the duty liability. 5. On 7th January, 2005 the petitioners filed an adjournment application on the ground that the advocate of the applicants was out of station on 14th January, 2005 when the restoration application ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation made before the Appellate Tribunal, : (a) in an appeal for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal of an application, shall be accompanied by a fee of five hundred rupees : Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Central Excise under this sub-s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Act. However, considering the contents and the essence of the public notice, it would be in the interest of justice if the impugned order dated 14th January, 2005 (Exh.-I), whereby the adjournment application as well as application for restoration of appeal came to be rejected, is hereby quashed and set aside. The Tribunal has lost sight of the basic premise that it is respected as an insti....