2000 (1) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri S. Ashokan, JDR, for the Respondents. [Order]. - Shri J.C. Patel, the learned Counsel for the applicant has submitted that the Commissioner (Appeals) has dismissed the appeal for non-appearance (non-prosecution) on the basis of an unreported Tribunal judgment, which is not permissible, in view of the decision in 1998 (100) E.L.T. 335 of the Gujarat High Court in the case of Viral L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... non-prosecution on the ground that the appellant was not interested in pursuing the appeal as they had sought adjournment under the letter dated 13-9-1999, and the matter is pending for more than 4 years. As contended by the learned Counsel for the applicant, the order is in violation of Section 35B, clause (4) of the Central Excise Act. So this cannot be maintained. It has to be set aside. 3.....