Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1773 - KARNATAKA HIGH COURTRejection of Misc. Application on the ground of not amending the cause title without considering the fact of service of notice and merits - appeal were taken up for hearing only after almost fourteen years of filing of appeals - revoking of ex-parte final order by invoking the provisions of Rule 41 of the CESTAT (Procedure) Rules? - sufficient opportunity provided to the Appellants or not - use of Brand Name - levy of penalty - HELD THAT:- In para 2 of the order dated 26.04.2017, it is stated that none appeared on behalf of the appellants. Since the matter was old one, CESTAT had taken it for final decision on merits. While disposing the Misc. Application, the CESTAT has noted the reason for non appearance of the appellants as change of address and not accepted the same on the ground that appellant had not informed to the Registry and accordingly dismissed the application. It is also not disputed that the appeal was filed in the year 2003, but it came up for hearing for the first time in 2017. The appeal had remained on the file of CESTAT for 14 years and disposed of at the first hearing itself. In the circumstances, in our opinion, the appellants are entitled for a hearing on merits. Further reckoned from the date of disposal of the Misc. Application, this appeal is in time. The delay in filing this appeal condoned and the appeal is allowed - matter is remanded to CESTAT for reconsideration on merits.
|