2000 (5) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner's dismissal of the appeal due to non-representation. The Commissioner must now decide the appeal on merits regardless of representation. The Tribunal clarified that the Commissioner is required to decide the appeal on merits even if the appellant is unrepresented, citing a judgment of the Gujarat High Court.