2004 (7) TMI 605

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..... ]. Since I propose to dispose of the appeal itself on a short question of law, I grant waiver of pre-deposit of penalty and take up the appeal for decision as per law. 2. Commissioner (Appeals) vide order-in-Appeal Nos. 21 22/2004 (M-II), dated 5-2-2004 has dismissed the appeal of the party on the ground that the appeal is not pursued. 3. Shri J. Sankararaman, learned Counsel for the a .....

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..... peal. 5. I have considered the submissions. The appeal has been dismissed by the lower appellate authority on the ground of non-representation from the party. It is settled law by the ruling of the CEGAT in the case of Lodha Fabrics v. CCE reported in 1989 (42) E.L.T. 712 that the Commissioner (Appeals) has no jurisdiction to dismiss an appeal for non-appearance. Similar view has been taken by t .....

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