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2018 (10) TMI 1564 - HC - Service TaxPrinciples of natural justice - non prosecution by impugned Exparte order - Whether in the facts and circumstances of the case and in law, the Tribunal was correct in dismissing an appeal for non prosecution by impugned Exparte order dated 27.1.2015 as well as order dated 8.3.2013 signed on 11.3.2013 contrary to Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 read with Section 35C of CEA, 1944? - Whether in the facts and circumstances of the case and in law, the Tribunal was justified in dismissing the appeal when issue is settled by Hon'ble Apex Court in the case of Balaji Steel Rerolling Mills Vs. Commissioner of C. Ex. & Customs [2014 (11) TMI 531 - SUPREME COURT]? - Held that:- Even if the party / parties do not appear at the time of the hearing, Rule 20 of the Rules requires the Tribunal to decide the issue on merits. This is not the requirement while dismissing an appeal for noncompliance with the Rule 11(2) of the CESTAT (Procedural) Rules. Thus, we see no reason to entertain the appeal on the aforesaid two questions of law as proposed by the appellant. Whether in the facts and circumstances of the case and in law, the Tribunal was correct who did not consider the genuine cause for non prosecution and dismissed an appeal by order dated 27.1.2015? - Held that:- The question as proposed in respect of the order dated 27th January, 2015 i.e. rejecting the restoration application, thus outside the scope of the appeal. Thus, not entertained. Appeal is dismissed.
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