Restoration of default-dismissed appeals requires Tribunal consideration where sufficient cause for non-appearance is established under procedural rules.

Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 permits dismissal of an appeal for the appellant's non-appearance, while requiring the Tribunal to set aside that dismissal and restore the appeal if sufficient cause for the absence is established. A restoration application must therefore be considered on whether sufficient cause exists; it cannot be rejected solely as an impermissible review of the dismissal order. The rule confers jurisdiction on the Tribunal and imposes an obligation to restore an appeal dismissed for default once the prescribed condition is satisfied.

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Issues: Whether the Appellate Tribunal could restore an appeal dismissed for the appellant's default upon a restoration application establishing sufficient cause for non-appearance.

Analysis: Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 permits dismissal for default where the appellant is absent, but its proviso requires the Tribunal to set aside that dismissal and restore the appeal where the appellant subsequently satisfies it that sufficient cause existed for the non-appearance. The Tribunal therefore had statutory power, coupled with an obligation upon proof of sufficient cause, to consider the restoration request; it could not reject the application solely on the premise that restoration would amount to reviewing its own order.

Conclusion: The Tribunal has jurisdiction to consider and, on sufficient cause being established, restore an appeal dismissed for default. The issue is decided in favour of the assessee.

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