Ellora Paper Mills Ltd. Vs. Collector of C. Ex. - Court Judgment

SooperKanoon Citationsooperkanoon.com/9744
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJul-12-1996
Reported in(1996)(86)ELT673TriDel
AppellantEllora Paper Mills Ltd.
RespondentCollector of C. Ex.
Excerpt:
1. when the matter was called, shri lakshmikumaran, the learned advocate submitted that on 9th april, 1996 their case was listed before bench 'c'. on that day, bench 'c' was not only hearing the matters of bench 'c' but also the matters of bench 'd'. however, some cases on that date were transferred to court iv which was an extra-divisional bench; that in this confusion, the appellants could not appear for no fault of their own. he, therefore, prays that the appeal may be restored.2. shri a.k. madan, the learned sdr submits that the appellants should be prepared to face this type of eventualities. however, he leaves it to the discretion of the bench.3. heard the submissions of both sides. we find that sometimes this eventuality happens when some cases from one bench are transferred to other benches. this happened also on 9-4-1996. having regard to this fact we restore the appeal to its original number. roa is disposed of accordingly. to come up for hearing on 23rd august, 1996.
Judgment:
1. When the matter was called, Shri Lakshmikumaran, the learned Advocate submitted that on 9th April, 1996 their case was listed before Bench 'C'. On that day, Bench 'C' was not only hearing the matters of Bench 'C' but also the matters of Bench 'D'. However, some cases on that date were transferred to Court IV which was an extra-divisional Bench; that in this confusion, the appellants could not appear for no fault of their own. He, therefore, prays that the appeal may be restored.

2. Shri A.K. Madan, the learned SDR submits that the appellants should be prepared to face this type of eventualities. However, he leaves it to the discretion of the Bench.

3. Heard the submissions of both sides. We find that sometimes this eventuality happens when some cases from one Bench are transferred to other Benches. This happened also on 9-4-1996. Having regard to this fact we restore the appeal to its original number. ROA is disposed of accordingly. To come up for hearing on 23rd August, 1996.