Supreme Court · 2014 INSC 1028 · Decided 14 November 2014
Balaji Steel Re-Rolling Mills v. Commissioner of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2014 INSC 1028 · [2014] 11 S.C.R. 1168
- Case number
- CIVIL APPEAL No. 10265/2014
- Decided
- 14 November 2014
- Bench
- ANIL R. DAVE, KURIAN JOSEPH, R.K. AGRAWAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35C
Headnote
Central Excise Act, 1944 - s. 35C - Order of Appellate C Tribunal - Dismissal of appeal by Tax Appellate Tribunal for want of prosecution - lntefference with - Held: s.35 does not give any power to the tribunal to dismiss the appeal for default or for want the appellant is not present when the appeal is taken up for hearing - Tribunal should D have decided the appeal on merits - Thus, the order passed by the tribunal as upheld by High Court set aside. Allowing the appeal, the Court HELD: Section 35C of the Central Excise Act, 1944 E enjoins upon
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