ANKIT STEELS Vs. CESTAT NEW DELHI

JUDGEMENT

(1.) The petitioner has filed the instant petition and prayed for the following relief:

(2.) The Dy. Commissioner of Central Excise ordered recovery of Modvat credit of Rs. 69,409/- and also imposed penalty of Rs. 10,000/- under Rule 173 of the Central Excise Rules, 1944. The appeal preferred by the petitioner against the order of the adjudicating officer was again dismissed by the Commissioner (Appeals) vide order dated 28-4-2003 (Annexure P/4). The petitioner preferred appeal against the appellate order before the Excise Tribunal and the same was finally dismissed on 19-9-2005 by an ex-parte order of Annexure P/11 with the following observation:

(3.) The petitioner has prayed for striking off Rule 20 of the CESTAT (Procedure) Rules, 1982, insofar as it provides for dismissal of appeal for default of appearance on the ground that it is inconsistent with the provisions of Section 35C of the Central Excise Act, 1944, which provides that the Tribunal will pass order on appeal after hearing the parties to the appeal and accordingly in the cases of default of appearance, the Tribunal has to decide the case on merits.