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2015 (7) TMI 341 - HC - Central ExciseRestoration of appeal - Appeal dismissed for non prosecution - Held that:- section 35C deals with the orders of the Appellate Tribunal. In that section, there is no power conferred upon the Tribunal, according to the Hon'ble Supreme court, of dismissing the appeal for want of prosecution. The judgment of the Hon'ble Supreme Court [2014 (11) TMI 531 - SUPREME COURT] construed subsection (1) of Section 35C of the Act and holds that the larger or wider power will not include the situation where an appeal can be dismissed without adjudication on merits or for want of prosecution. A reference is also made to Rule 24 of the Appellate Tribunal Rules,1946 under the Income Tax Act,1922 and equally Rule 20 of the subject Rules. Though the rule may be giving power to the Tribunal to dismiss in its discretion an appeal for default yet, construing its wording the Hon'ble Supreme Court holds that when the Act enjoins upon the Tribunal to pass order on the appeal confirming, modifying or annulling the decision or order appealed against or it may remand the matter, then, that power under the Section does not include dismissal of appeal for default or for want of prosecution. - Opportunity should have been granted to assessee - Impugned order is set aside - Decided in favour of assessee.
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