HC Criticizes Dept for Disregarding Judicial Discipline in Appeal Dismissal

Manu Yantralaya (P) Ltd. Vs Commissioner of Central Excise (Rajasthan High Court) CESTAT Cannot Dismiss Appeal for Non-Appearance Rajasthan High Court has set aside an order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that had dismissed an appeal filed by Manu Yantralaya (P) Ltd. for non-prosecution. The High Court, in its judgment, emphasized that the Tribunal is obligated to decide appeals on their merits and cannot dismiss them solely due to the appellant’s or their counsel’s absence. The case, stemming from a central excise duty demand of Rs. 13,81,755 ra...