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2017 (10) TMI 657 - HC - Central ExciseWhether the Appellate Tribunal was right in deciding the Appeal preferred by the Appellant on merits in absence of the Appellant or its Advocate especially in the light of the facts pleaded in the Memorandum of Appeal? Held that: - It is true that the Appellate Tribunal could have decided the Appeal in absence of the Appellant. However, the Appellate Tribunal was required to record reasons by applying its mind to the grounds of challenge in the Memorandum of Appeal. On plain reading of the impugned judgment, the Appellate Tribunal has not adverted itself to the grounds of challenge incorporated in the Memorandum of Appeal filed before it and in any case, there are no elaborate findings recorded in the impugned judgment - In any case, the Appellate Tribunal has not done its duty by adverting to the grounds in the Memorandum of Appeal and by recording the reasons for dismissing the Appeal. The impugned judgment is quashed and appeals are restored to the file of Appellate Tribunal - appeal allowed in part.
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