2025 (8) TMI 1553

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....ane, Advocate. ORDER PER Heard. 2. On 25.07.2025, following order was passed:- "Heard. 2. The following substantial question of law is framed:- "A. Whether the CESTAT erred in dismissing the appeal for non-appearance of appellant or its counsel under Rules 20 of the CESTAT (Procedure) Rules, 1982 when the CESTAT had no power as per Section 35(C) of the Central E....

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.... pass order on appeal confirming, modifying or annulling decision or order appealed against or remand the matter but the Central Excise Act, 1944 ("Act of 1944") does not empower Tribunal to dismiss appeal for default or for want of prosecution in case appellant is not present when appeal is taken up for hearing. While rendering such findings, the Hon'ble Supreme Court has taken into consideration....