https://www.taxtmi.com/caselaws?id=210645 A statutory appellate order passed without serving notice of hearing and without affording the appellant an opportunity to be heard violates the hearing requirement under section 35-C(1) of the Central Excise Act, 1944. Where the record does not show service of notice and the appellant's absence is not attributable to its own default, that absence cannot be treated as valid non-appearance. In such circumstances, an ex parte disposal may be recalled and the appeal restored for fresh hearing if the ends of justice so require. The text states that the restoration request should not be rejected merely because the appeal was described as disposed of on merits. en-us Fri, 19 Jun 2009 00:00:00 +0530 Sun, 19 Feb 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210645 A statutory appellate order passed without serving notice of hearing and without affording the appellant an opportunity to be heard violates the hearing requirement under section 35-C(1) of the Central Excise Act, 1944. Where the record does not show service of notice and the appellant's absence is not attributable to its own default, that absence cannot be treated as valid non-appearance. In such circumstances, an ex parte disposal may be recalled and the appeal restored for fresh hearing if the ends of justice so require. The text states that the restoration request should not be rejected merely because the appeal was described as disposed of on merits. Case-Laws Central Excise Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210645