https://www.taxtmi.com/caselaws?id=261380 The Appellate Tribunal, under Section 35C of the Central Excise Act, 1944, must dispose of an appeal by confirming, modifying, annulling, or remanding the impugned order, and cannot dismiss it merely for want of prosecution without deciding the matter on merits. Where restoration is sought, the appeal may be revived on reasonable terms, including costs, so that the party has an opportunity to obtain a merits-based adjudication. The refusal to restore the appeal was set aside, and the appeal was restored to the Tribunal subject to compliance with the cost direction. en-us Mon, 29 Jun 2015 00:00:00 +0530 Mon, 04 Jan 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261380 The Appellate Tribunal, under Section 35C of the Central Excise Act, 1944, must dispose of an appeal by confirming, modifying, annulling, or remanding the impugned order, and cannot dismiss it merely for want of prosecution without deciding the matter on merits. Where restoration is sought, the appeal may be revived on reasonable terms, including costs, so that the party has an opportunity to obtain a merits-based adjudication. The refusal to restore the appeal was set aside, and the appeal was restored to the Tribunal subject to compliance with the cost direction. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261380