SUPREME COURT OF INDIA

(Large Bench)

Before:- S.P. Bharucha, V.N. Khare, N. Santosh Hegde, Y.K. Sabharwal and Shivaraj V. Patil, JJ.

Civil Appeal No. 4871 of 2000. D/d. 25.4.2001.

C.C.E., Guntur - Appellants

Versus

M/s. National Projects Construction Corpn. Ltd. - Respondents

Central Excise and Salt Act, 1944, Sections 35B and 35L - Respondent is a public sector corporation - By reason of refusal of permission to prosecute respondent's appeal before the Tribunal by the Committee on Disputes, respondent did not appear - However, appeal decided by the Tribunal in favour of respondent in its absence - Held, Order of Tribunal liable to be set aside on this ground alone - Consequently, appeal filed by the Commissioner of Central Excise, who had also been refused permission, does not survive for consideration on merits.

[Para 1]

ORDER

1. Therespondent is a public sector Corporation. It appears that by reason of refusal of permission to prosecute the respondent's appeal before the Tribunal by the Committee on Disputes, the respondent did not appear before the Tribunal, but the Tribunal decided the appeal in its favour, in its absence. It is not now disputed that, in the circumstances, the order of the Tribunal that is under challenge in this appeal must be set aside on this ground alone. Consequently, this appeal filed by the Commissioner of Central Excise, who had also been refused permission, does not survive for consideration on merits.

2. In these circumstances, the appeal is allowed, the order of the Tribunal that is under challenge is set aside, insofar as it concerns the respondent, and the order of the Collector dated 28th March, 1990 is restored.

3. No order as to costs.

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