UNION OF INDIA vs EX. HAV. SURINDER SINGH

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 the decision appealed against, regardless of the appellant's presence. Consequently, the dismissal of the appeal by the Tribunal and the subsequent affirmation by the High Court were set aside, reinforcing the principle that procedural dismissals must align with statutory provisions.