Customs, Excise and Gold Tribunal - Mumbai
Psl Holdings Ltd. vs Commissioner Of Customs on 22 November, 2004
Equivalent citations: 2005(181)ELT26(TRI-MUMBAI)
ORDER Archana Wadhwa, Member (J)
1. The application is for restoration of the appeal which was dismissed earlier ex parte. The ld. Advocate appearing for the appellant submits that the notice was not received by them and as such no appearance could be caused. His contention is that even though the appeal has been rejected on merits, the same is liable to be restored in terms of Supreme Court decision in the case of J.K. Synthetics Ltd. v. CCE reported in 1996 (86) E.L.T. 472 (S.C.)
2. We find that on the last occasion the registry was directed to find out the registered acknowledgement card under which the notice was sent by them. No such acknowledgement card has been placed on the record. As such, we, by accepting the appellant's contention that the notice was not received by them, recall the earlier order and fix the main appeal for hearing on 28-12-2004.