M/S. Parwati Automotives Pvt. ... vs The Commissioner Of Central ...
2012 Latest Caselaw 161 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- CENTRAL EXCISE APPEAL No. - 449 of 2010
 

 
Petitioner :- M/S. Parwati Automotives Pvt. Ltd.
 
Respondent :- The Commissioner Of Central Excise
 
Petitioner Counsel :- A.P. Mathur
 
Respondent Counsel :- S.S.C.(Central Excise)
 

 
Hon'ble Ashok Bhushan,J.

Hon'ble Prakash Krishna,J.

Heard Sri A.P. Mathur, learned counsel for the appellant and Sri S.P. Kesharwani, Addl. Chief Standing Counsel appearing for the department.

The appeal is admitted on the following substantial questions of law:

"(i) Whether on the facts and circumstances of the case the Hon'ble Tribunal is justified in not restoring the appeal to its original number which stands dismissed on account of default on the part of the Advocate who on account of miscalculation attended another case taken up in the Hon'ble High Court instead of the Appeal in question before the Hon'ble Tribunal.

(ii) Whether the Hon'ble Tribunal is justified in not restoring the Appeal to its original number when there is no finding that adjournments were sought in the part for delaying the hearing of the appeal coupled with the fact that the interest of the revenue is fully secured as the demand raised already stands deposited much prior to the issuance of the show cause notice."

List for hearing.

(Prakash Krishna,J)                (Ashok Bhushan,J)

Order Date :- 11.4.2012

MK/