M/S. Delhi Automobiles Ltd. Vs. C.C.E., New Delhi - Court Judgment

Excerpt:

1. this restoration of appeal petition is against the final order no.a/2243/00//nb(sm) dt. 4.12.2000 of the cegat. vide this order, the appeal was dismissed at the stage of admission itself in terms of the second proviso to section 35b(1) of the central excise act, 1944. i have heard shri n.l. jangir, advocate for the appellants and shri a.k.jain, jdr for the respondents. the ld. advocate for the petitioners were not represented on the date of hearing on 4.12.2000. however, it is observed from the order of the bench dt. 4.12.2000 that the appeal has been dismissed not on account of the absence or non-representation of the petitioners but under the above stated provisions of the law. in view of these facts, therefore, there is no ground for restoration of the appeal and the same is accordingly, dismissed.

Judgment:

1. This Restoration of Appeal Petition is against the Final Order No.A/2243/00//NB(SM) dt. 4.12.2000 of the CEGAT. Vide this Order, the appeal was dismissed at the stage of admission itself in terms of the second proviso to Section 35B(1) of the Central Excise Act, 1944. I have heard Shri N.L. Jangir, Advocate for the appellants and Shri A.K.Jain, JDR for the Respondents. The ld. Advocate for the petitioners were not represented on the date of hearing on 4.12.2000. However, it is observed from the order of the bench dt. 4.12.2000 that the appeal has been dismissed not on account of the absence or non-representation of the petitioners but under the above stated provisions of the law. In view of these facts, therefore, there is no ground for restoration of the appeal and the same is accordingly, dismissed.