Appeal may be restored to give assessee an opportunity to pursue on merits

Excise & Customs : Even if assessee may not have pursued appeal before Tribunal with as much care as it should have been; however, by awarding costs payable to department, appeal may be restored to give assessee an opportunity to pursue on merits
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[2014] 50 taxmann.com 262 (Gujarat)
HIGH COURT OF GUJARAT
Taj Haberdashery Products (P.) Ltd.
v.
Union of India*
AKIL KURESHI AND MS. SONIA GOKANI, JJ.
SPECIAL CIVIL APPLICATION NO. 1727 OF 2013†
MARCH  21, 2013
Section 129A, of the Customs Act, 1962, read with section 86, of the Finance Act, 1994, section 35B, of the Central Excise Act, 1944 and rule 20, of the Cestat (Procedure) Rules, 1982 - Appeals - Restoration of - Appellate Tribunal - Assessee requested Tribunal to adjourn hearing, as decision as to status of import license and fulfilment of export obligation was still pending before DGFT -
Tribunal dismissed appeal recording that assessee did not seem interested in prosecuting appeal - Assessee's application for restoration of appeal was also dismissed by Tribunal recording that no one (except Managing Director) was present for assessee-company - Assessee challenged order of Tribunal, while continuing its stand that decision of DGFT would have a direct bearing on appeal - HELD : Though, in past, assessee may not have pursued appeal with as much care as it should have been; however, by awarding cost of Rs. 15,000 payable to respondents, assessee should be given an opportunity to pursue appeal on merits - Hence, appeal was restored before Tribunal subject to costs as aforesaid [Paras 2 and 3] [In favour of assessee]