TaxTMI 
TaxTMI 
2019 (12) TMI 531
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....o the decision of the Hon'ble Supreme Court in the case of Balaji Steel Re-rolling Mills v. Commissioner of Central Excise & Customs, 2014 (310) E.L.T.209 (SC). 2. The Hon'ble Supreme Court, in the said judgment of Balaji Steel Re-rolling Mills, clearly laid down as under : ''11) From a perusal of the aforesaid provisions, we find that the Act enjoins upon the Tribunal to pass order on the appeal confirming, modifying or annulling the decision or order appealed against or may remand the matter. It does not give any power to the Tribunal to dismiss the appeal for default or for want of prosecution in case the appellant is not present when the appeal is taken up for hearing. 12) A similar question came up for consideratio....
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.... the light of the submissions made by the appellant. This can only be done by giving a decision on the merits on questions of fact and law and not by merely disposing of the appeal on the ground that the party concerned has failed to appear. As observed in Hukumchand Mills Ltd. v. CIT, the word "thereon" in Section 33(4) restricts the jurisdiction of the Tribunal to the subject-matter of the appeal and the words "pass such orders as the Tribunal thinks fit" include all the powers (except possibly the power of enhancement) which are conferred upon the Appellate Assistant Commissioner by Section 31 of the Act. The provisions contained in Section 66 about making a reference on questions of law to the High Court will be rendered nugatory if any....
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....ppositely referred to the observations of Venkatarama Aiyar, J. in CIT v. Scindia Steam Navigation Co. Ltd. indicating the necessity of the disposal of the appeal on the merits by the Appellate Tribunal. This is how the learned judge had put the matter in the form of interrogation: "How can it be said that the Tribunal should seek for advice on a question which it was not called upon to consider and in respect of which it had no opportunity of deciding whether the decision of the Court should be sought." Thus looking at the substantive provisions of the Act there is no escape from the conclusion that under Section 33(4) the Appellate Tribunal has to dispose of the appeal on the merits and cannot short-circuit the same by dismissing it f....
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.... order and hearing of the appeals on merits, the learned Tribunal again dismissed the said applications on 18.04.2017, distinguishing the above judgment of the Hon'ble Supreme Court in Balaji Steel Re-rolling Mills, with the following observations : ''8. We have to say that the miscellaneous orders dated 13.06.2016 as well as 29.06.2016 are just orders granting adjournment and fixing the date of next hearing. The appeals were adjourned on the request made by the ld. Counsel of the appellants. Instead of passing a docket order granting adjournment and posting the next date of hearing of the case, the Tribunal, in order to make it clear that the appeal will be positively taken on the next date, passed the above miscellaneous o....
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....journments and also passed miscellaneous orders directing the appellant to get ready with the appeals. Nonetheless, tax matters require the assistance of lawyers and department representative to dispose of the matters. The issue involved being complex as also facts, as well as the implication of Revenue necessitates proper guidance from the bar and the Department to dispose the appeals on merits of the case. After filing vakalath for appearance in the matter, the Counsels appearing cannot seek repeated adjournments, thereby delaying delivery of justice. The judgment of the Hon'ble Apex Court in the case of Balaji Re-rolling Mills Ltd., (Supra) cannot be used as a shelter for non-appearance and non-prosecution. In the absence of assistan....