2001 (4) TMI 89

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....oner's appeal no. E/4253-4254/94-B filed under the Central Excise Act, 1944 (in short, 'the Act') was dismissed for non-prosecution by order dated 3-5-2000. Application for restoration was filed, which was numbered as E/ROA/112/2000-B. The same was rejected on the ground that the reasons indicated, seeking restoration of the appeals, were not acceptable. Another application was filed inter alia ta....

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....Appellate Tribunal, which is called the Customs, Excise and Gold (Control) Appellate Tribunal inter alia deal with the powers of the Tribunal. Section 35C(1) of the Act, which throws considerable light on the powers of the Tribunal reads as follows :- "Section 35C(1) : The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as i....

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....may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary." 4.The language used in both Sections 35C(1) of the Act and 129B(1) of the Customs Act uses the expression 'thereon' in respect of an appeal. The Supreme Court had occasion to deal with the expression in Commissioner of Income Tax v. S. Channlappa Mudaliar - AIR 1969 SC 1068 ....

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....appearance of the appellant. Where there is no appearance on behalf of the appellant, the Tribunal has to decide the appeal ex-parte. The use of the expression "thereon" means that the Tribunal has to pass order on the subject matter of the appeal, and on the issues in controversy. As has been observed by the Gujarat High Court in Viral Laminates case (supra), the expression "thereon" does not mea....