2014 (11) TMI 531 - SUPREME COURT

Validity of Tribunal's order - whether the Customs, Excise and Service Tax Appellate Tribunal has the power to dismiss the appeal for want of prosecution or not - Held that:- Act enjoins upon the Tribunal to pass order on the appeal confirming, modifying or annulling the decision or order appealed against or may remand the matter. It does not give any power to the Tribunal to dismiss the appeal for default or for want of prosecution in case the appellant is not present when the appeal is taken up for hearing - as the two provisions are similar, we are of the considered opinion that the Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or its counsel was not present when the appeal was taken up for hearing. The High Court also erred in law in upholding the order of the Tribunal. - Decided in favour of assessee.