PRAKASH FABRICATOR AND GALVANIZERS PRIVATE LIMITED NOW KNOWN AS JSL REFABRICATORIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) itioner's appeal no. 13/4253-4254/944_B filed under the Central Excise Act, 1944 (in short, 'the Act' ) was dismissed for non-prosecution by order dated 03.05.2000. Application for restoration was filed, which was numbered as E/ROA/112/2000-B. The same was rejected on the ground that the reasons indicated, seeking restoration of the appeals, were not acceptable. Another application was filed inter alia taking the stand that even while dismissing appeal for non-prosecution, the same has to be decided on merits and mere dismissal for non-prosecution is neither permissible nor legal, Tribunal did not accept this stand as it was of the view that there is no provision in the Act permitting rectification of mistake in order passed in the miscellaneous application.

(2.) Learned counsel for the petitioner submitted that the procedure adopted by the Tribunal is contrary to law. Learned counsel for the respondents, on the other hand, submitted that when the appellant does not show interest in the appeal, dismissal for non-prosecution is not impermissible.

(3.) Section 35 C (1) of the Act and Section 129 B (1) of the Customs Act, 1962 ( in short, 'the Customs Act' ) which deal with the Constitution of the Appellate Tribunal, which is called the Customs, Excise and Gold (Control) Appellate Tribunal inter alia deal with the powers of the Tribunal. Section 35 C (1) of the Act, which throws considerable light on the powers of the Tribunal reads as follows:-