- (1.) The Customs Excise and Service Tax Appellate Tribunal Bench, New Delhi by order dated 26-6-2013 dismissed the appeal preferred by the appellant Ranjan Polyesters Limited. Suffice to mention that the appeal was heard and dismissed in absence of the representative of the appellant company. An application to recall the order aforesaid was preferred by the appellant and that came to be dismissed on 2-12-2013 by observing as under:- "This appeal is 8 years old. Stay order was passed on 4-1-2006. There was a partial deposit of Rs. 85,000/- called for by the stay order. When the appeal reached for hearing on 26-6-2013, the appellant had already availed benefit of interim order for 7 years. If for flimsy reason appeals are restored that shall unwarrantedly burden the Tribunal adding to its pendency. MA (ROA) is dismissed." While questioning correctness of the order dated 2-12-2013, the submissions of learned counsel for the appellant is that the Tribunal should have examined the cause extended by the appellant for recalling the order dated 26-6-2013 as that was the factor relevant to satisfy genuineness of the reason for absence of the appellant representative.
(2.) Having considered the argument advanced, we are of the considered opinion that this appeal involves a substantial question of law in the terms that, "whether the Tribunal was right in rejecting the application preferred by the appellant for recalling the order dated 26-6-2013 without examining sufficiency of the cause extended for non appearance of its counsel?"
(3.) Admit. Issue notice.;