2011 (3) TMI 621

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..... nsel, for the Respondent. [Order per : Akil Kureshi, J. (Oral)]. - Appeal is admitted. 2. At our request, learned Counsel, Mr. Ravani, accepted the notice on behalf of respondents. Considering the issue arisen, with consent of learned advocates for the parties, we have proceeded to hear the appeal for final disposal since very limited question is involved. 3. Appeal is considered fo .....

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..... dgment of Division Bench of this Court in case of Viral Laminates Pvt. Ltd. v. Union of India reported in 1998 (100) E.L.T. 335 (Guj.); wherein Bench took the view that Tribunal has no power to dismiss the appeal in default. Even in case of non-appearance of the party, appeal should be decided on merits. Following the ratio of decision in case of Viral Laminates Pvt. Ltd. (supra) impugned order of .....

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