The Commissioner of Central Excise and Customs, Aurangabad, vide order dated 20.07.1999, re fixed the annual capacity of production and duty liability of the appellant.
The Tribunal, vide order dated 18.01.2002, remanded the matter back to the Commissioner of Central Excise and Customs with a direction to determine the capacity of production in accordance with law after hearing the appellant.
The appellant filed an appeal before the Tribunal against the order dated 14.05.2004 passed by the Commissioner of the Central Excise Customs, Aurangabad which was placed for hearing on 22.08.2012.
Heard Mr. Shashibhushan P. Adgaonkar, learned companynsel for the appellant and Shri K. Radhakrishnan, learned senior companynsel for the respondent.
The Tribunal, therefore, dismissed the appeal for want of prosecution.
On the very said date, the appellant as also his companynsel were number present.
14 of 2013.
Against the said order, the appellant has preferred this appeal by way of special leave.
The appellant preferred an appeal before the High Court of Bombay, Bench at Aurangabad being Central Excise Appeal No.
Being aggrieved, the appellant moved the Tribunal.
The High Court, by order dated 18.01.2014, dismissed the appeal on the ground that numbersubstantial question of law arises for companysideration.
The Commissioner of Central Excise and Customs, Aurangabad, once again affirmed the order dated 20.07.1999.
We, therefore, set aside the order dated 18.01.2014 passed by the High Court of Judicature of Bombay, Bench at Aurangabad and also the order dated 22.08.2012 passed by the Tribunal and direct the Tribunal to decide the appeal on merits.
The restoration application was also dismissed.
The appellant is a partnership firm engaged in the manufacture and sale of Hot Re rolled products.
K. Agrawal, J. Leave granted The sole question of law which arises for companysideration in the present appeal is as to whether the Customs, Excise and Service Tax Appellate Tribunal in short the Tribunal has the power to dismiss the appeal for want of prosecution or number.
