https://www.taxtmi.com/caselaws?id=353569 The Court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was not justified in dismissing the appeal solely for default due to disputes between the parties and the satisfaction of conditions imposed. Referring to legal precedents, the Court emphasized that appeals under Section 35-C of the Central Excise Act cannot be dismissed for default. Consequently, the Court set aside the dismissal, remitted the appeal to CESTAT for a decision on merits after a hearing, and directed a specific appearance date without awarding costs. The judgment highlighted the importance of fair adjudication and consideration of circumstances in such cases. en-us Fri, 25 Aug 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353569 The Court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was not justified in dismissing the appeal solely for default due to disputes between the parties and the satisfaction of conditions imposed. Referring to legal precedents, the Court emphasized that appeals under Section 35-C of the Central Excise Act cannot be dismissed for default. Consequently, the Court set aside the dismissal, remitted the appeal to CESTAT for a decision on merits after a hearing, and directed a specific appearance date without awarding costs. The judgment highlighted the importance of fair adjudication and consideration of circumstances in such cases. Case-Laws Central Excise Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353569