KUNAL ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) By this application under Article 227 of the Constitution of India, the writ-petitioner, appellant before the Customs, Excise and Service Tax Tribunal, West Zonal Bench, Ahmedabad, has challenged the order dated 15th November, 2011 passed by the Tribunal, by which the said Tribunal dismissed the appeal preferred under Section 35E of the Central Excise Act for default due to non-appearance of anybody on behalf of the present petitioner who is appellant before the Tribunal. The only question involved in this application is, whether the Tribunal was competent to dismiss the appeal for default without entering into the merit.

(2.) In view of the Division Bench decision of this Court in the case of Kiran Ship Breaking Corporation v. Customs, Excise and Service Tax, 2011 269 ELT 491 we find substance in the contention of Mr. Dave, learned advocate for the petitioner, that the order impugned cannot be supported.

(3.) As pointed out by the Division Bench in the aforesaid decision, the Tribunal has no power to dismiss the appeal for default but should enter into the merit even in case of non-appearance of the appellant before the Tribunal.