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Issues: Whether Rule 20 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, insofar as it authorises dismissal of an appeal for default of appearance, is ultra vires Section 35C(1) of the Central Excises and Salt Act, 1944 and Section 129B(1) of the Customs Act, 1962, and whether the Tribunal can dismiss an appeal for non-appearance instead of deciding it on merits.
Analysis: The statutory scheme of the appellate provisions requires the Tribunal to pass orders thereon after giving the parties an opportunity of being heard. The expression "thereon" confines the Tribunal to the subject-matter of the appeal and obliges it to decide the controversy on merits, both on facts and law. A procedural rule cannot defeat that mandate by permitting dismissal for default of appearance, because such a course would render the statutory remedies, including reference to the High Court on questions of law, ineffective. The rule-making power to regulate procedure does not authorise a departure from the substantive requirement that appeals be disposed of on merits. The Court followed the principle that where a rule conflicts with the parent statute, the rule must yield.
Conclusion: Rule 20, to the extent it empowers dismissal of appeals for default of appearance, is ultra vires. The Tribunal has no power to dismiss an appeal for non-appearance of the appellant and must decide the appeal on merits.
Ratio Decidendi: Where the governing statute requires the appellate tribunal to pass orders thereon after hearing the parties, the tribunal cannot, by subordinate procedural rule, dismiss a properly filed appeal for default of appearance instead of adjudicating it on merits.
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