Supreme Court of India
Balaji Steel Re-rolling Mills v. Commissioner of Central Excise and Customs
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered opinion that the Tribunal could · not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or its counsel was not present when F the appeal was taken up for hearing.
Judgment, page 7
From the headnote
Central Excise Act, 1944 - s. 35C - Order of Appellate Tribunal - Dismissal of appeal by Tax Appellate Tribunal for want of prosecution - lntefference with - Held: s.35 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 - Tribunal should have decided the appeal on merits - Thus, the order passed by the tribunal as upheld by High Court set aside. Allowing the appeal, the Court HELD: Section 35C of the Central Excise Act, 1944 enjoins upon the tribunal to pass order on
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