2014 (1) TMI 1336

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.... For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER Rajive Bhalla, J. (Oral) The appellant challenges order dated 07.10.2013, passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as the "CESTAT"), New Delhi, dismissing its application for stay. Counsel for the appellant submits that application for stay was dismissed for non-appearance of the ....

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....tion for stay for nonappearance of the appellant or his counsel. While accepting the right of CESTAT to dismiss an application/appeal for non-representation, we would like to record that mere absence of an appellant or his counsel on one date, "may" not be sufficient to dismiss an application/appeal for default. Courts/Tribunals are constituted to decide disputes on merits and, therefore, dismissi....