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2016 (1) TMI 522 - HC - Central ExciseRestoration of appeal - Tribunal dismissed the appeal for want of prosecution - Held that: Central Excise Act, 1944, 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 for hearing. In the light of this clear pronouncement of law we cannot sustain the impugned order. The initial dismissal itself being contrary to law, the refusal to restore the appeal for adjudication on merits cannot be sustained. Once we also find that there was a justification for the petitioner’s non-appearance before the Tribunal on the two dates mentioned above viz. in 2008 and 2009 as the company was in winding up, then, in the peculiar facts of this case, we refrain from imposing any further conditions or costs.
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