https://www.taxtmi.com/caselaws?id=74542 An appellate authority cannot dismiss an appeal for default of appearance unless the governing procedural rules expressly confer that power; in the absence of such enabling authority, it must decide the matter on the available record or grant adjournment where warranted. The dismissal for default was therefore without jurisdiction, the appellate order was set aside, and the matter was remanded for disposal according to law. en-us Mon, 19 Jan 1987 00:00:00 +0530 Thu, 09 Jun 2011 15:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74542 An appellate authority cannot dismiss an appeal for default of appearance unless the governing procedural rules expressly confer that power; in the absence of such enabling authority, it must decide the matter on the available record or grant adjournment where warranted. The dismissal for default was therefore without jurisdiction, the appellate order was set aside, and the matter was remanded for disposal according to law. Case-Laws Central Excise Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74542