https://www.taxtmi.com/caselaws?id=44913 Rule 20 of the CEGAT (Procedure) Rules, 1982 is ultra vires to the extent it authorises dismissal of an appeal for default of appearance, because Section 35C(1) of the Central Excises and Salt Act, 1944 and Section 129B(1) of the Customs Act, 1962 require the Tribunal to pass orders thereon after hearing the parties. The phrase "thereon" confines the Tribunal to deciding the appeal on merits, both on facts and law, and a procedural rule cannot cut down that statutory mandate. The Tribunal therefore has no power to dismiss a properly filed appeal for non-appearance and must adjudicate it on merits. en-us Tue, 28 Apr 1998 00:00:00 +0530 Wed, 07 Jul 2010 10:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44913 Rule 20 of the CEGAT (Procedure) Rules, 1982 is ultra vires to the extent it authorises dismissal of an appeal for default of appearance, because Section 35C(1) of the Central Excises and Salt Act, 1944 and Section 129B(1) of the Customs Act, 1962 require the Tribunal to pass orders thereon after hearing the parties. The phrase "thereon" confines the Tribunal to deciding the appeal on merits, both on facts and law, and a procedural rule cannot cut down that statutory mandate. The Tribunal therefore has no power to dismiss a properly filed appeal for non-appearance and must adjudicate it on merits. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44913