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of <h1>Tribunal Can Decide Appeals Ex Parte Under Rule 21 If Respondent Doesn't Appear for Hearing or Adjourned Date.</h1> Rule 21 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, allows the Tribunal to hear and decide an appeal ex parte if the appellant is present but the respondent fails to appear on the scheduled hearing day or any adjourned date. This provision ensures that the appeal process can proceed even in the absence of the respondent, allowing the Tribunal to make a decision based solely on the appellant's submissions.
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