Tribunals and CommissionsDivision Bench(2023) 03 CESTAT CK 0019

M/s Bindal Sponge Ltd vs Ommissioner Of Customs, Excise & S.Tax, Bhubaneswar I

Customs, Excise And Service Tax Appellate Tribunal · Decided on 15 March 2023

HON’BLE JUDGES
Ashok Jindal, Member (J) · Rajeev Tandon, Member (T)
RESULT
Allowed
CASE NUMBER
Service Tax Miscellaneous Application (ROA) No.76358 Of 2017 In Service Tax Appeal No.14 Of 2010

CourtKutchehry membership

More clarity. Every judgment.

Download court copies, explore connected cases and make more of every research session.

Loading membership options…

Ask AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

7 paragraphs · 254 words
1.

The appellant has filed this application for restoration of Appeal, which was dismissed by this Tribunal vide Final Order No.FO/77219/2017 dated 28.08.2017 for non-appearance of the applicant.

2.

By filing this application, the applicant is seeking restoration of appeal and the reasons for non-appearance has been stated that as there was a continuous labour unrest and the plant was shut down on 23. 01.2015, thereafter, the plant was took over by the Consortium lead Bank, Indian Overseas Bank. Therefore, they could not get the notice of hearing. In that circumstances, the applicant could not appear before this Tribunal. Therefore, it is prayed that the appeal be restored to its original number and a fair chance may be given to the applicants to pursue their case.

3.

None appeared on behalf of the applicant.

4.

On perusal of records, we find that now the applicant has shifted to new address, namely, Bindal Sponge Industries Limited, 217, II Floor, Agarwal Prestige Mall, Plot No.2, Community Centre, No.44, Pitampura, Delhi-110034.

5.

Therefore, we restore the appeal to its original number by giving a fair chance of hearing with a direction to the applicant to appear before this Court on the next date of hearing i.e. 15.05.2023.

6.

Being it is a matter of 2010, it is pertinent to mention here that if the appellant will remain un-represented on the next day of hearing, the matter shall be decided on their own merits.

7.

In view of the above, the application for restoration of appeal is allowed.