Customs, Excise and Gold Tribunal – Delhi
Wood Fun Ltd. vs Commissioner Of Central Excise on 29 May, 2000
Equivalent citations: 2000 (120) ELT 495 Tri Del
ORDER
S.S. Kang, Member (J)
1. The applicants filed this application for recalling the Tribunal’s Final Order No. 1105/99-B, dated 8-10-1999 whereby the appeal filed by the appellants was dismissed for non-prosecution.
2. Heard both sides.
3. The contention of the applicants is that their factory was closed and the notice for hearing was received by some chowkidar of the factory and he handed over the notice to the concerned officer after some time. In the meantime, the appeal was dismissed. In view of the reasons explained in the application, the application is allowed and the Final Order No. 1105/99-B, dated 8-10-1999 is recalled and the appeal is restored to its original number. Adjourned to 26-7-2000 for arguments.