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2019 (12) TMI 531 - MADRAS HIGH COURTMaintainability of appeal - appeal was dismissed for want of prosecution - only grievance in the present appeal is that CESTAT could not have dismissed the appeals for want of prosecution, contrary to the decision of the Hon'ble Supreme Court in the case of Balaji Steel Re-rolling Mills v. Commissioner of Central Excise & Customs [2014 (11) TMI 531 - SUPREME COURT]. HELD THAT:- The learned Tribunal has erred, with great respect, in unnecessarily finding ways to distinguish the ratio and applicability of the said judgment of the Hon'ble Supreme Court in the case of Balaji Steel Re-rolling Mills, which was binding on all the lower Courts and the Tribunals without exception and, therefore, the learned Tribunal was bound to decide the appeals on merits. Being the final fact finding body, a duty is cast on the learned Tribunal to decide the appeals on merits. Tribunals are not Constitutional Courts. At the same time, if repeated adjournments were sought, the learned Tribunal could impose some costs on the appellant, but the appeals could not have been dismissed for want of prosecution or without deciding the merits of the case even though ex-parte, if it becomes necessary. Appeal allowed - appeals restored.
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