https://www.taxtmi.com/caselaws?id=777365 The Tribunal's appellate power under the Central Excise Act, 1944 is limited to confirming, modifying, annulling or remanding the impugned order, and does not extend to dismissing an appeal in default merely because the appellant or counsel is absent. Rule 20 of the CESTAT (Procedure) Rules, 1982 must operate within that statutory framework, so the appeal should be decided on merits rather than for non-prosecution. On that reasoning, dismissal for default was unsustainable, and the rejection of restoration could not stand. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777365 The Tribunal's appellate power under the Central Excise Act, 1944 is limited to confirming, modifying, annulling or remanding the impugned order, and does not extend to dismissing an appeal in default merely because the appellant or counsel is absent. Rule 20 of the CESTAT (Procedure) Rules, 1982 must operate within that statutory framework, so the appeal should be decided on merits rather than for non-prosecution. On that reasoning, dismissal for default was unsustainable, and the rejection of restoration could not stand. Case-Laws Central Excise Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777365