2012 (3) TMI 427 - HC - Central Excise

Summary

Issues involved:
The issue involved in this case is whether the Tribunal was competent to dismiss the appeal for default without entering into the merit.

The High Court of Gujarat, in an Application under Article 227 of the Constitution of India, addressed the challenge against the order passed by the Tribunal dismissing the appeal for default due to non-appearance of the appellant. The Court referred to a previous Division Bench decision and held that the Tribunal should enter into the merit even in case of non-appearance of the appellant. The Court set aside the Tribunal's order and directed the Tribunal to dispose of the appeal positively within a month, emphasizing that the appeal had been pending for six years.

The Court rejected the respondent's prayer for variation of the interim relief, maintaining the status quo that was in place during the pendency of the appeal before the Tribunal. The Court noted that the Tribunal had acted without jurisdiction and found no reason to modify the earlier order. Additionally, the Revenue did not challenge the interim order passed by the Tribunal during the appeal.

The Special Civil Application was disposed of with the directions to approach the Tribunal for fixing a date of hearing. The Court clarified that it did not delve into the merits of the case. Both parties agreed to approach the Tribunal on a specified date for further proceedings. Direct service was permitted as part of the judgment.