TMI Blog2016 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has no power to set aside an ex-parte order. Rule 41 of the Rules gives wide power to the Tribunal to make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. In the light of the aforesaid provision, we direct the appellant to file an appropriate applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal had proceeded to decide the matter ex-parte under Customs Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 (hereinafter referred to as the Rules). It was urged by the learned counsel for the respondent that there is no provision under Rule 20 or Rule 21 of the Rules for filing a recall application. For facility, Rule 20 and 21 of the Rules are extracted hereunder: Rule 20.Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant appears and the respondent does not appear when the appeal is called on for hearing, the Tribunal may hear and decide the appeal ex parte. Rule 20 of the Rules provides that on the date fixed for hearing of the appeal in case of non-appearance on behalf of the appellant, the Tribunal may, in its discretion either dismiss the appeal for default or hear and decide it on merits. The provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is dismissed for want of prosecution, it does not mean that the ex-parte order cannot be set aide when sufficient cause is shown by the appellant for non-appearance. The fact, that Rule 20 of the Rules does not expressly states that an order passed in an appeal, which is heard and disposed of exparte on merits cannot be set aside does not mean that the Tribunal has no power to set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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