2018 (1) TMI 305

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stified in dismissing the appeal filed by the assessee on default on account of non appearance of the appellant or its counsel? - Held that: - Section 35(C) of the Central Excise Act delineates the power of the Appellate Tribunal. Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides for dismissal of appeal for default and for restoration of those appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This appeal is admitted. Shri Vinay Pandey, Advocate appears for the Revenue. The service is complete. Heard finally on the consent of the parties. 1. The only issue that arise for decision in this appeal under Section 35G of the Central Excise Act is as to whether the CESTAT was justified in dismissing the appeal filed by the assessee on default on account of non appearance of the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides for dismissal of appeal for default and for restoration of those appeals which are dismissed for default. Adopting the reasoning of the judgment of the Hon'ble Supreme Court in Commissioner of Income Tax v. S. Chenniappa Mudaliar {(1969) 1 SCC 591} rendered under the Income Tax Act and the Income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X