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Issues:
1. Dismissal of appeal for non-prosecution under the Central Excise Act, 1944. 2. Rejection of application for restoration of appeal. 3. Interpretation of Section 35C(1) of the Act and Section 129B(1) of the Customs Act, 1962. 4. Tribunal's power to dismiss appeal for non-appearance. 5. Recalling orders of dismissal and restoration of appeals. Issue 1 - Dismissal of appeal for non-prosecution: The petitioner's appeal under the Central Excise Act was dismissed for non-prosecution, leading to the filing of an application for restoration, which was rejected. The Tribunal did not accept the argument that an appeal dismissed for non-prosecution should still be decided on merits. The petitioner contended that the Tribunal's procedure was contrary to law, while the respondents argued that dismissal for non-prosecution is permissible when the appellant shows no interest in the appeal. Issue 2 - Rejection of application for restoration: The application for restoration of the appeal was rejected on the grounds that the reasons provided were not acceptable. The Tribunal held that there is no provision in the Act allowing rectification of mistakes in orders passed in miscellaneous applications. Issue 3 - Interpretation of statutory provisions: Sections 35C(1) of the Act and 129B(1) of the Customs Act, dealing with the powers of the Tribunal, were analyzed. The language in both sections emphasizes passing orders on the subject matter of the appeal, confirming, modifying, or annulling the decision appealed against. The Tribunal's power to refer the case back for fresh adjudication or decision after additional evidence was also highlighted. Issue 4 - Tribunal's power to dismiss appeal for non-appearance: The Supreme Court's interpretation of the expression 'thereon' in relation to appeals, as discussed in previous cases, established that the Tribunal cannot dismiss an appeal for non-appearance and must decide on merits. The Tribunal is required to pass orders on the issues in controversy, and dismissal for default of appearance is not permissible. Issue 5 - Recalling orders of dismissal and restoration of appeals: The judgment emphasized that appeals must be disposed of on merits and cannot be dismissed for default of appearance. The Gujarat High Court's decision in a similar case supported this interpretation. The Tribunal's power to restore appeals dismissed for non-appearance was affirmed, citing a previous case where the Supreme Court allowed the recall of an ex-parte decision for sufficient cause. In conclusion, the order dismissing the appeal was set aside, and the appeal was restored for fresh disposal on merits. The Tribunal was directed to fix a hearing date promptly to avoid unnecessary delays, and the petition was allowed to the extent indicated.
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