CESTAT Restores Appeal After Notice Sent to Wrong Address

Damodar Nayak Vs Commissioner of Customs (Export Promotion) (CESTAT Mumbai)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) restored an appeal after two years, observing that the appellant was not served with a notice of the final hearing due to an incorrect address provided by the previous advocate. The tribunal noted that the earlier counsel was untraceable, leading to a lack of communication with the appellant.

Summary of Judgement 

Background:

1. Appellant had filed Appeal dated 04.

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