2007 (3) TMI 252

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....lant. Shri Daya Chaudhary, ASG, for the respondent. [Order per : M. M. Kumar, J.] - This appeal filed under Section 35-G of the Central Excise Act, 1944 is directed against order dated 30.11.2005 (Annexure A.3) and order dated 17.11.2006 [2007 (211) E.L.T. 261 (Tribunal)] (Annexure A.5) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal). ....

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.... 92 by holding that the expression appellant used in Rule 20 of the Rules would also include the respondent. In that regard, reference may be made to para 5 and 6 of the judgment in J.K. Synthetic's case (supra), which reads as under:- "5. Rule 20 of the CEGAT (Procedure) Rules deals with cases where the appellant has defaulted. Rule 21 empowers CEGAT to hear appeals ex parte. The fact that Rul....

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....ribunal and court constituted to do justice has in this respect, CEGAT is clothed with express power under Rule 41 to make such order as is necessary to secure the ends of justice. CEGAT has, therefore, the power to set aside an order passed ex parte against the respondent before if it is found that the respondent had, for sufficient cause, been unable to appear." 4. In view of the above, it is....