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2019 (8) TMI 873 - HC - Central ExciseRestoration of appeal - condonation of delay - section 35(G) of the Excise Act, 1944 - HELD THAT:- An appeal under section 35(G) of the Excise Act, 1944 will lie instead of a Writ Petition under Article 226/227 of Constitution which definitely would have, had the application for condonation of delay was dismissed on merit, eventually leading dismissal of appeal being barred by time - The petitioner has the remedy seeking restoration of the appeal and the application for condonation which has been dismissed for want of prosecution. In case of Balaji Steel Re-Rolling Mills Vs. Commissioner of Central Excise and Customs [2014 (11) TMI 531 - SUPREME COURT] , wherein it is held that the provisions of the 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. The matter is relegated to the Tribunal for decision in appeal on merit after affording an opportunity of hearing to the parties - Petition disposed off.
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