- (1.) The present appeal has been filed against the order of the Tribunal dated 09.04.2015 dismissing the appeal filed by the appellant ex parte on merits. From a perusal of the order of the Tribunal, we find that the Tribunal had proceeded to decide the matter ex parte under Customs Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 (hereinafter referred to as the Rules). It was urged by the learned counsel for the respondent that there is no provision under Rule 20 or Rule 21 of the Rules for filing a recall application. For facility, Rule 20 and 21 of the Rules are extracted hereunder: "Rule 20. Action on appeal for appellant's default - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, The Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits: Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non -appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. Rule 21. Hearing of appeals ex parte. - Where on the day fixed for hearing of the appeal or on any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Tribunal may hear and decide the appeal ex parte."
(2.) Rule 20 of the Rules provides that on the date fixed for hearing of the appeal in case of non -appearance on behalf of the appellant, the Tribunal may, in its discretion either dismiss the appeal for default or hear and decide it on merits. The proviso to Rule 20 of the Rules indicates that where an appeal is dismissed for default and the appellant appears, thereafter, and makes sufficient cause for non - appearance, the Tribunal shall pass an order setting aside the dismissal and restore the appeal.
(3.) Rule 21 of the Rules provides for hearing of the appeal ex -parte in case the appellant appears and respondent does not appear, when the appeal is called for hearing. Under this Rule, the Tribunal is entitled to hear and decide the matter ex -parte in absence of the respondent.;