TMI Blog2001 (4) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for non-prosecution by order dated 3-5-2000. Application for restoration was filed, which was numbered as E/ROA/112/2000-B. The same was rejected on the ground that the reasons indicated, seeking restoration of the appeals, were not acceptable. Another application was filed inter alia taking the stand that even while dismissing appeal for non-prosecution, the same has to be decided on merits an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the powers of the Tribunal. Section 35C(1) of the Act, which throws considerable light on the powers of the Tribunal reads as follows :- "Section 35C(1) : The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary." 4.The language used in both Sections 35C(1) of the Act and 129B(1) of the Customs Act uses the expression 'thereon' in respect of an appeal. The Supreme Court had occasion to deal with the expression in Commissioner of Income Tax v. S. Channlappa Mudaliar - AIR 1969 SC 1068 and Hukumchand Mills Ltd. v. Commissioner of Income Tax - (1967) 63 ITR 232 (S.C.) in the background of Section 33( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal ex-parte. The use of the expression "thereon" means that the Tribunal has to pass order on the subject matter of the appeal, and on the issues in controversy. As has been observed by the Gujarat High Court in Viral Laminates case (supra), the expression "thereon" does not mean that the Tribunal can pass an order of dismissal for default of appearance, since such an order has no nexus with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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