2016 (4) TMI 63

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....or the Appellant : Siddharth Yadav,Rakesh Ranjan Agrawal For the Respondent : Ashok Singh ORDER The present appeal has been filed against the order of the Tribunal dated 09.04.2015 dismissing the appeal filed by the appellant ex-parte on merits. From a perusal of the order of the Tribunal, we find that the Tribunal had proceeded to decide the matter ex-parte under Customs Excise And Se....

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....as sufficient cause for his nonappearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." "Rule 21. Hearing of appeals ex parte.--Where on the day fixed for hearing of the appeal or on any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called ....

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....cide the matter ex-parte in absence of the respondent. Accordingly, since the appellant did not appear and the respondent was present, the Tribunal could have only proceeded under Rule 20 of the Rules. Even though, the proviso to Rule 20 of the Rules provides for moving a recall application only in the circumstances where the appeal is dismissed for want of prosecution, it does not mean that the e....