Proper hearing required before disposing of excise appeal; cryptic ex parte order set aside and remanded.

A cryptic dismissal of an excise appeal by the Tribunal, passed in the absence of the appellants and without an effective hearing, was found inappropriate where the dispute involved a substantial exemption and refund claim under Notification No. 33/99-CE. The High Court held that the matter required consideration on merits after a proper opportunity of hearing, and a brief ex parte order could not fairly dispose of such issues. The impugned order was set aside and the matter remanded to the Tribunal for fresh adjudication on merits.

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Issues: Whether the Tribunal's dismissal of the excise appeal by a brief order passed in the absence of the appellants, without effective hearing, warranted interference and remand.

Analysis: The appeal involved a substantial claim for exemption/refund under Notification No. 33/99-CE. Although no one appeared for the appellants before the Tribunal on the date fixed, the matter raised important legal questions and involved a large monetary claim. A decision on merits by a cryptic order, without affording a proper opportunity of hearing, was not appropriate in the circumstances.

Conclusion: The impugned order was set aside and the matter was remanded to the Tribunal for fresh decision on merits after granting an opportunity of hearing to the appellants.

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