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2011 (3) TMI 621 - GUJARAT HIGH COURTAppeal to Appellate Tribunal - Appeal was dismissed on account of non-appearance of the appellant on numerous count - Held that:- as per the judgment of devision Bench of this Court in case of Viral Laminates Pvt. Ltd. v. Union of India[1998 -TMI - 44913 - HIGH COURT OF GUJARAT AT AHMEDABAD], 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 - Therefore answer the question in favour of the appellant - Consequently, appeal before the Tribunal is restored and may be disposed of in accordance with law.
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