At, Customs Excise amp Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONOURABLE MR. C.J. MATHEW
By, TECHNICAL MEMBER & THE HONOURABLE MR. AJAY SHARMA
By, JUDICIAL MEMBER
For the Appellant: Prithviraj Chaudhary, Advocate. For the Respondent: P.V. Sekhar, Joint Commissioner (AR).
C.J. Mathew, Member (T)
1.Applications seek restoration of Appeal No. C/561/2018-MUM which had been disposed off by the Tribunal by Order No. A/9033-90336/17/CB, dated 26th October, 2017.
2. This primary contention of Learned Counsel for applicant is that though the Tribunal is vested with the authority under Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 to dispose off appeals in the absence of one or the other parties involved in the litigation, the disposal in their matter was incomplete inasmuch as the grounds pleaded made by them were not taken on record. Learned Authorised Representative submits that notices had been served and that nothing prevented the appellants from being represented. It is further submitted that the disposal has been effected with elaborate reasons which would not have altered even if appellants were represented.
3. On perusal of the application itself, we find that the applicant appears to be ignorant of decorum expected in an appeal or the manner in which proceedings are conducted in the Court. An order of the Tribunal through a Bench with the strength as designated in law is an order marked by consensus and no order of a Bench is attributed to a constituent of the Bench. The applicant appears to have cited grounds without proper legal advice and in utter ignorance of these conventions of the Tribunal. It could appear, or at least, we would hope, that this is so for no legal advisor would willingly participate in such gross misdemeanor.
4. This application is for restoration of an appeal that has been disposed off with reasoned order and not dismissed in default with
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out considering the records. An application for restoration would not be entertainable for the relief sought by applicant in these circumstances. 5. Application is dismissed.