Balaji Steel Re-Rolling Mills vs C.C.E.& Customs

The Supreme Court held that the Customs, Excise and Service Tax Appellate Tribunal does not possess the authority to dismiss an appeal for want of prosecution under Section 35C of the Central Excise Act, 1944. The Court emphasized that the Tribunal is mandated to pass orders confirming, modifying, or annulling decisions after providing an opportunity for hearing, and thus, the dismissal for non-appearance is not permissible. The appeal was allowed, overturning the Tribunal's dismissal and the High Court's upholding of that dismissal.