TMI Blog2007 (12) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to restore the appeals filed by the Appellants which were dismissed ex parte by the order dated 31st May, 2006. After hearing learned counsel for the parties, we admit the appeal and frame the following substantial question of law for consideration : - "Whether the Customs, Excise and Service Tax Appellate Tribunal was justified in law in dismissing the appeal filed by the Appellants in the absence of their lawyer on 31 st May, 2006 and in declining to then restore the appeals by the order dated 24 th July, 2006?" 2. Broadly the facts of the case are that some readymade garments were sought to be exported by M/s. B.G. (Overseas) Corporation. The goods were found to be over-valued apparently with a view to obtain a higher amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals were taken up for hearing. Without going into the question whether learned counsel for the Appellants was for bona fide reasons, in fact, not available due to some prior engagement in this Court, the Tribunal passed the second impugned order dated 24 th July, 2006, and declined to restore the appeals and hear them on merits. The Tribunal also did not discuss the facts pertaining to the Appellants before us. On this basis, the Tribunal came to the conclusion that there was no ground made out to recall the final order passed on 31 st May, 2006. 7. Learned counsel for the Respondent contends that in view of the decision that we have rendered on 7 th December, 2007 in Cus. A.C. No. 10/2007 ( Anil Kumar Mahensaria v. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present Appellants is concerned. 9. Accordingly, we answer the question in the negative, in favour of the assessee and against the Revenue. We set aside both the impugned orders dated 31 st May, 2006 and 24 th July, 2006 of the Tribunal. The appeals of the Appellants before the Tribunal stand restored to the file and will be heard afresh by the Tribunal. 10. The parties will appear before the Tribunal on 21 st January, 2008, on which date directions will be issued by the Tribunal for fixing a date of hearing of the appeals filed by the Appellants on merits. In other words, the appeals are restored to the file of the Tribunal for disposal on merits, in so far as the present Appellants are concerned. - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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