TMI Blog2005 (7) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... n is allowed - SCA. 8929 of 2005 - - - Dated:- 22-7-2005 - D.A Mehta and H.N. Devani, JJ. [Judgment per : D.A. Mehta, J. (Oral)].- Heard Mr. Dhaval Shah for Mr. Hardik Modh, learned advocate for 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. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioners moved an application seeking restoration of the appeals. However, by order dated 14th January, 2005 the restoration of appeal application came to be rejected. It appears that the petitioners had filed an 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order. 7. The Tribunal has rejected the request for adjournment on the basis of provisions of sub-section (7) of Section 35B of the Central Excise Act, 1944. The said provision reads as under :- "(7) Every application 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the Tribunal made the order i.e. 14th January, 2005 Public Notice No. 01 of 2005 dated 11th February, 2005 (Exh.J) was not available and as such the order made by the Tribunal was in consonance with the provision of Section 35B(7) 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has done. 10. In these circumstances, the impugned order (at Exh.I) is hereby quashed and set aside and the restoration application is restored to the file of the Tribunal to be heard and disposed off on merits of the matter. The petitioners, are directed to appear before the Tribunal on 1st August, 2005 in the first instance. On the said day, the Tribunal shall fix up a conveni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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