9911796707
TMI Blog2012 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... praiser, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The applicant namely Mahendra Trading Co. has filed an application for restoration of their appeal which was dismissed for non-prosecution by this Tribunal on 12-8-2004. 2. The facts narrated in the applications are as under. 3. That an appeal was filed by the applicants before this Tribunal on 31-5-2000 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has passed the order against them by dismissing their appeal. As the applicant has not received any order or intimation regarding the hearing of the appeal before this Tribunal, applicant approached this Tribunal from Lucknow and requested to know the status of their appeal on 10-3-2011 wherein it was found that their appeal has been dismissed for default. Therefore, he applied for a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 335 (Guj.) the Hon'ble Gujarat High Court has struck down Rule 20 of CESTAT (Procedure) Rules, 1982 empowering the Appellate Tribunal to dismiss an appeal for default of appearance being ultra vires to the provisions of Section 35C(1) of the Central Excise Act, 1944 as well as Section 129B(1) of the Customs Act, 1962. He further submitted that in the case of Chemipol v. UOI - 2009 (244) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal for non-prosecution. Therefore, as held by the Hon'ble High Court of Bombay, in the case of absence of appellant, the Tribunal is to pass the order on merits after going through the records available before it and in the case of Viral Laminates (supra) the Hon'ble High Court has held Rule 20 of CESTAT (Procedure) Rules as ultra vires. Therefore, under these circumstances, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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